https://www.taxtmi.com/caselaws?id=249195 The Tribunal set aside the Commissioner's order, allowing the appeal and granting relief to the appellant. It was held that the activity of slitting and pickling HR coils did not amount to manufacture, but the appellant was entitled to avail Cenvat credit on inputs used in a non-manufacturing process. The duty paid on the final product was considered as reversal of the Cenvat credit, leading to a revenue-neutral outcome. The Tribunal emphasized that circulars did not override judicial decisions and that the lack of a specific notification under Section 5(B) did not prevent the appellant from contesting the issue on merits. en-us Wed, 02 Apr 2014 00:00:00 +0530 Thu, 27 Aug 2015 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249195 The Tribunal set aside the Commissioner's order, allowing the appeal and granting relief to the appellant. It was held that the activity of slitting and pickling HR coils did not amount to manufacture, but the appellant was entitled to avail Cenvat credit on inputs used in a non-manufacturing process. The duty paid on the final product was considered as reversal of the Cenvat credit, leading to a revenue-neutral outcome. The Tribunal emphasized that circulars did not override judicial decisions and that the lack of a specific notification under Section 5(B) did not prevent the appellant from contesting the issue on merits. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249195