https://www.taxtmi.com/caselaws?id=235117 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in two appeals challenging the denial of CENVAT Credit on excise duty paid on batteries supplied free of cost with film rolls. The Tribunal held that the appellant's activity of re-packing and re-labelling the final product, film rolls with batteries, constituted a manufacturing process under Tariff Heading No. 3702. Citing relevant rules and precedents, the Tribunal allowed the appeals, concluding that no substantial question of law arose, and set aside the impugned order, granting the appellant the right to claim CENVAT Credit on the provided batteries. en-us Fri, 08 Feb 2013 00:00:00 +0530 Fri, 12 Jul 2013 07:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235117 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant in two appeals challenging the denial of CENVAT Credit on excise duty paid on batteries supplied free of cost with film rolls. The Tribunal held that the appellant's activity of re-packing and re-labelling the final product, film rolls with batteries, constituted a manufacturing process under Tariff Heading No. 3702. Citing relevant rules and precedents, the Tribunal allowed the appeals, concluding that no substantial question of law arose, and set aside the impugned order, granting the appellant the right to claim CENVAT Credit on the provided batteries. Case-Laws Central Excise Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235117