https://www.taxtmi.com/caselaws?id=206985 The Tribunal allowed the appeals filed by the manufacturing company, rejecting the Revenue's stance on the admissibility of Cenvat credit for manufacturing processes related to five products. The Tribunal acknowledged the necessity of re-labeling for marketability and statutory compliance, ultimately concluding that re-labeling, along with quality assurance checks and other activities, amounted to manufacture. The Tribunal emphasized that even if the processes did not strictly qualify as manufacture, they were revenue neutral, making the appellant eligible for Cenvat credit and providing consequential relief. en-us Wed, 21 Jan 2009 00:00:00 +0530 Sat, 18 May 2013 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206985 The Tribunal allowed the appeals filed by the manufacturing company, rejecting the Revenue's stance on the admissibility of Cenvat credit for manufacturing processes related to five products. The Tribunal acknowledged the necessity of re-labeling for marketability and statutory compliance, ultimately concluding that re-labeling, along with quality assurance checks and other activities, amounted to manufacture. The Tribunal emphasized that even if the processes did not strictly qualify as manufacture, they were revenue neutral, making the appellant eligible for Cenvat credit and providing consequential relief. Case-Laws Service Tax Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206985