https://www.taxtmi.com/caselaws?id=246621 The Tribunal ruled in favor of the appellant in a dispute over the printing process of polypropylene bags, determining that even if the process did not constitute manufacturing, the duty paid on the printed bags exceeded the Cenvat credit availed. Consequently, the demand for Cenvat credit was unwarranted under Rule 3(5) of the Cenvat Credit Rules, 2004. The decision to recover wrongly taken Cenvat credit was set aside, and the appellant's appeal and stay application were allowed, while the Revenue's appeal was dismissed. en-us Fri, 05 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246621 The Tribunal ruled in favor of the appellant in a dispute over the printing process of polypropylene bags, determining that even if the process did not constitute manufacturing, the duty paid on the printed bags exceeded the Cenvat credit availed. Consequently, the demand for Cenvat credit was unwarranted under Rule 3(5) of the Cenvat Credit Rules, 2004. The decision to recover wrongly taken Cenvat credit was set aside, and the appellant's appeal and stay application were allowed, while the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246621