https://www.taxtmi.com/caselaws?id=220849 CENVAT credit on inputs used in a process alleged not to amount to manufacture was upheld where duty had already been paid on the finished goods, so denial of credit was not justified. Section 11D of the Central Excise Act was held inapplicable because it targets amounts collected as duty that are not deposited with the Government; here, the duty on the finished goods had already been remitted. The assessee's relief therefore remained undisturbed and the substantive challenge failed. en-us Thu, 31 Jan 2013 00:00:00 +0530 Tue, 12 Feb 2013 10:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220849 CENVAT credit on inputs used in a process alleged not to amount to manufacture was upheld where duty had already been paid on the finished goods, so denial of credit was not justified. Section 11D of the Central Excise Act was held inapplicable because it targets amounts collected as duty that are not deposited with the Government; here, the duty on the finished goods had already been remitted. The assessee's relief therefore remained undisturbed and the substantive challenge failed. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220849