https://www.taxtmi.com/caselaws?id=218221 The Tribunal allowed the appeal, waiving the pre-deposit requirement and staying the recovery of wrongly taken Cenvat credit during the appeal process. It found that the re-making process of defective Colour Picture Tubes constituted manufacturing, supported by precedents and the appellant's timely disclosure of the process. The Tribunal held that the appellant was entitled to avail Cenvat credit on inputs used in re-manufacturing, rejecting the department's contention and the demand for recovery of wrongly taken credit. en-us Wed, 16 Nov 2011 00:00:00 +0530 Wed, 19 Sep 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218221 The Tribunal allowed the appeal, waiving the pre-deposit requirement and staying the recovery of wrongly taken Cenvat credit during the appeal process. It found that the re-making process of defective Colour Picture Tubes constituted manufacturing, supported by precedents and the appellant's timely disclosure of the process. The Tribunal held that the appellant was entitled to avail Cenvat credit on inputs used in re-manufacturing, rejecting the department's contention and the demand for recovery of wrongly taken credit. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218221