https://www.taxtmi.com/caselaws?id=207190 Cutting plates to size does not create a new, distinct product with a separate name, character or use, so the process is not manufacture. On that reasoning, the cut plates are treated as inputs cleared as such, and reversal or payment equal to the Cenvat credit taken is required under Rule 3(4) of the Cenvat Credit Rules, 2002. The note states that clearance after cutting is therefore subject to the credit reversal mechanism because no manufactured product emerges. en-us Tue, 27 Sep 2011 00:00:00 +0530 Mon, 05 Aug 2013 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207190 Cutting plates to size does not create a new, distinct product with a separate name, character or use, so the process is not manufacture. On that reasoning, the cut plates are treated as inputs cleared as such, and reversal or payment equal to the Cenvat credit taken is required under Rule 3(4) of the Cenvat Credit Rules, 2002. The note states that clearance after cutting is therefore subject to the credit reversal mechanism because no manufactured product emerges. Case-Laws Central Excise Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207190