https://www.taxtmi.com/caselaws?id=242151 The Appellate Tribunal CESTAT NEW DELHI reversed the denial of Cenvat credit on inputs/raw materials for non-manufacturing activities, citing the appellant's payment of central excise duty on the final product. Despite the lack of manufacturing, the duty paid exceeded the Cenvat credit utilized, resulting in a revenue-neutral outcome. Relying on the precedent set in Narmada Chematur Pharmaceuticals Ltd., the Tribunal set aside the orders denying the credit and allowed the appeals, granting relief to the appellant. The Tribunal also rejected a pass-over request due to the appellant's representative's lateness, emphasizing the need to proceed with the case promptly. en-us Wed, 10 Apr 2013 00:00:00 +0530 Sat, 08 Feb 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242151 The Appellate Tribunal CESTAT NEW DELHI reversed the denial of Cenvat credit on inputs/raw materials for non-manufacturing activities, citing the appellant's payment of central excise duty on the final product. Despite the lack of manufacturing, the duty paid exceeded the Cenvat credit utilized, resulting in a revenue-neutral outcome. Relying on the precedent set in Narmada Chematur Pharmaceuticals Ltd., the Tribunal set aside the orders denying the credit and allowed the appeals, granting relief to the appellant. The Tribunal also rejected a pass-over request due to the appellant's representative's lateness, emphasizing the need to proceed with the case promptly. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242151