https://www.taxtmi.com/caselaws?id=236552 Activities on imported chassis and chassis returned from job workers were held not to amount to manufacture under section 2(f) of the Central Excise Act because the work was limited to inspection, minor fitments, compliance accessories, modification, painting, polishing and testing, and did not substantially bring into existence a new commercially distinct product. However, where duty had already been paid and accepted on the final motor vehicles cleared, CENVAT credit already availed and utilised could not be denied merely because the assessee's intermediate activity was not treated as manufacture. The denial of credit, interest and penalty was therefore set aside. en-us Fri, 26 Apr 2013 00:00:00 +0530 Fri, 07 Feb 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236552 Activities on imported chassis and chassis returned from job workers were held not to amount to manufacture under section 2(f) of the Central Excise Act because the work was limited to inspection, minor fitments, compliance accessories, modification, painting, polishing and testing, and did not substantially bring into existence a new commercially distinct product. However, where duty had already been paid and accepted on the final motor vehicles cleared, CENVAT credit already availed and utilised could not be denied merely because the assessee's intermediate activity was not treated as manufacture. The denial of credit, interest and penalty was therefore set aside. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236552