https://www.taxtmi.com/caselaws?id=239950 The Tribunal held that the activity of packing, labeling, and affixing MRP labels on clutches constitutes deemed manufacture under Section 2(f) of the Central Excise Act. The denial of credit by the Commissioner was deemed unjustified as the applicant had reversed credits on goods cleared as such, warranting a waiver of duty, interest, and penalty during the appeal process. The Tribunal allowed the applicant to avail credit on finished goods after reversing credits under the CENVAT Credit Rules, recognizing a prima facie case for relief. The Tribunal emphasized the need for proper consideration of facts and compliance with procedural requirements. en-us Tue, 14 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239950 The Tribunal held that the activity of packing, labeling, and affixing MRP labels on clutches constitutes deemed manufacture under Section 2(f) of the Central Excise Act. The denial of credit by the Commissioner was deemed unjustified as the applicant had reversed credits on goods cleared as such, warranting a waiver of duty, interest, and penalty during the appeal process. The Tribunal allowed the applicant to avail credit on finished goods after reversing credits under the CENVAT Credit Rules, recognizing a prima facie case for relief. The Tribunal emphasized the need for proper consideration of facts and compliance with procedural requirements. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239950