https://www.taxtmi.com/caselaws?id=240116 The Tribunal found in favor of the appellant in both issues. Regarding the Cenvat Credit eligibility for inputs used in various processes, even if the processes did not amount to manufacture, the appellant had paid duty on the finished products, making the Cenvat Credit demand unsustainable. As for the recovery of duty from customers under section 11D for metal pipes and tubes, the duty collected was deemed paid to the Government on the final products, leading to the demand under section 11D being unsustainable. The Tribunal waived the pre-deposit requirement and stayed the recovery of the demanded amount, interest, and penalty for hearing the appeal. en-us Tue, 24 Sep 2013 00:00:00 +0530 Tue, 26 Nov 2013 08:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240116 The Tribunal found in favor of the appellant in both issues. Regarding the Cenvat Credit eligibility for inputs used in various processes, even if the processes did not amount to manufacture, the appellant had paid duty on the finished products, making the Cenvat Credit demand unsustainable. As for the recovery of duty from customers under section 11D for metal pipes and tubes, the duty collected was deemed paid to the Government on the final products, leading to the demand under section 11D being unsustainable. The Tribunal waived the pre-deposit requirement and stayed the recovery of the demanded amount, interest, and penalty for hearing the appeal. Case-Laws Central Excise Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240116