https://www.taxtmi.com/caselaws?id=245068 The tribunal determined that the process of lamination and printing of plastic films constituted "manufacture" under Section 2(f) of the Central Excise Act, 1944. Consequently, the appellant was deemed eligible to avail CENVAT Credit on inputs used and the duty payments were upheld as valid. The tribunal dismissed the Revenue's claims for recovery, interest, and penalties, setting aside the previous order and granting the appeal with consequential relief. en-us Tue, 12 Nov 2013 00:00:00 +0530 Wed, 03 Sep 2014 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245068 The tribunal determined that the process of lamination and printing of plastic films constituted "manufacture" under Section 2(f) of the Central Excise Act, 1944. Consequently, the appellant was deemed eligible to avail CENVAT Credit on inputs used and the duty payments were upheld as valid. The tribunal dismissed the Revenue's claims for recovery, interest, and penalties, setting aside the previous order and granting the appeal with consequential relief. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245068