https://www.taxtmi.com/article/detailed?id=1512 The article examines whether duty-paid ancillary items supplied with a manufactured product may be treated as inputs for CENVAT credit where the manufacturer packs or repacks those items into the marketable unit. It explains that the CENVAT Credit Rules define input to include accessories cleared with the final product and that the Central Excise Act's definition of manufacture expressly includes packing/repacking into a unit container; applying these provisions, tribunals and the High Court found that incorporating the ancillary item by packing amounts to manufacture and supports credit where duty was paid. en-us Fri, 18 Nov 2011 11:56:52 +0530 Fri, 18 Nov 2011 11:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1512 The article examines whether duty-paid ancillary items supplied with a manufactured product may be treated as inputs for CENVAT credit where the manufacturer packs or repacks those items into the marketable unit. It explains that the CENVAT Credit Rules define input to include accessories cleared with the final product and that the Central Excise Act's definition of manufacture expressly includes packing/repacking into a unit container; applying these provisions, tribunals and the High Court found that incorporating the ancillary item by packing amounts to manufacture and supports credit where duty was paid. Articles Central Excise Fri, 18 Nov 2011 11:56:52 +0530 https://www.taxtmi.com/article/detailed?id=1512