https://www.taxtmi.com/caselaws?id=233961 Cenvat credit on inputs cannot be denied merely because galvanization is treated as a non-manufacturing process where the rules permit clearance of inputs as such or after partial processing on reversal of the credit attributable to those inputs. If the final goods are cleared on payment of duty through the Cenvat account, the duty paid on those goods can be set off against the credit position, and a demand is not sustainable where the duty discharged exceeds the credit taken on inputs. The resulting legal position is that credit denial on this ground is not maintainable on these facts. en-us Wed, 20 Mar 2013 00:00:00 +0530 Wed, 21 Aug 2013 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233961 Cenvat credit on inputs cannot be denied merely because galvanization is treated as a non-manufacturing process where the rules permit clearance of inputs as such or after partial processing on reversal of the credit attributable to those inputs. If the final goods are cleared on payment of duty through the Cenvat account, the duty paid on those goods can be set off against the credit position, and a demand is not sustainable where the duty discharged exceeds the credit taken on inputs. The resulting legal position is that credit denial on this ground is not maintainable on these facts. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233961