https://www.taxtmi.com/caselaws?id=210135 The appeal was dismissed, affirming the adjudicating authority's order. The Tribunal held that the process undertaken by the appellants does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. Consequently, the appellants are not entitled to CENVAT credit on inputs used in the final product. They are also liable to pay interest on the wrongfully availed credit and penalties for their actions. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210135 The appeal was dismissed, affirming the adjudicating authority's order. The Tribunal held that the process undertaken by the appellants does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. Consequently, the appellants are not entitled to CENVAT credit on inputs used in the final product. They are also liable to pay interest on the wrongfully availed credit and penalties for their actions. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210135