https://www.taxtmi.com/caselaws?id=245504 The Tribunal ruled in favor of the appellant in a case concerning the denial of Cenvat credit on batteries received from a sister unit. The denial was based on the argument that the activity on the batteries did not amount to manufacturing. The Tribunal considered legal precedents and determined that the testing and charging of batteries qualified as manufacturing under Section Note 6 to Section XVI. They highlighted past decisions and found in favor of the appellant, waiving the pre-deposit condition for dues and halting the recovery process during the appeal for a fair resolution. en-us Thu, 24 Jan 2013 00:00:00 +0530 Thu, 07 Nov 2013 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245504 The Tribunal ruled in favor of the appellant in a case concerning the denial of Cenvat credit on batteries received from a sister unit. The denial was based on the argument that the activity on the batteries did not amount to manufacturing. The Tribunal considered legal precedents and determined that the testing and charging of batteries qualified as manufacturing under Section Note 6 to Section XVI. They highlighted past decisions and found in favor of the appellant, waiving the pre-deposit condition for dues and halting the recovery process during the appeal for a fair resolution. Case-Laws Central Excise Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245504