https://www.taxtmi.com/caselaws?id=207190 Cutting or slitting plates to specified sizes does not constitute manufacture where it does not produce a new, distinct article with a separate name, character and use. The cut plates are consequently treated as inputs removed as such, requiring payment equivalent to the Cenvat credit originally taken under Rule 3(4) of the Cenvat Credit Rules, 2002. The demand for reversal of credit on such clearance was sustainable, and the appeal failed on merits. 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 or slitting plates to specified sizes does not constitute manufacture where it does not produce a new, distinct article with a separate name, character and use. The cut plates are consequently treated as inputs removed as such, requiring payment equivalent to the Cenvat credit originally taken under Rule 3(4) of the Cenvat Credit Rules, 2002. The demand for reversal of credit on such clearance was sustainable, and the appeal failed on merits. Case-Laws Central Excise Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207190