https://www.taxtmi.com/caselaws?id=253974 The Tribunal held that the activities of the assessee did not amount to manufacturing but were trading activities. The appellant's availed CENVAT credit was deemed inadmissible due to the lack of manufacturing involved in the clearance process. The Tribunal distinguished previous decisions cited by the parties and emphasized the necessity of manufacturing activity for credit admissibility. As the appellants had already reversed the credit during goods clearance, the appeal proceeded without the need for predeposit, highlighting the importance of understanding the nuances of manufacturing activities and CENVAT credit in the case. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 09 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253974 The Tribunal held that the activities of the assessee did not amount to manufacturing but were trading activities. The appellant's availed CENVAT credit was deemed inadmissible due to the lack of manufacturing involved in the clearance process. The Tribunal distinguished previous decisions cited by the parties and emphasized the necessity of manufacturing activity for credit admissibility. As the appellants had already reversed the credit during goods clearance, the appeal proceeded without the need for predeposit, highlighting the importance of understanding the nuances of manufacturing activities and CENVAT credit in the case. Case-Laws Central Excise Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253974