https://www.taxtmi.com/caselaws?id=255902 The Tribunal allowed the appeal in favor of the appellant, a central excise registered unit, regarding the eligibility to avail cenvat credit on central excise duty paid for P.U. foam blocks used in manufacturing P.U. foam sheets. The Tribunal held that the appellant's activity constituted manufacturing as they paid duty on the final products, leading to a valid cenvat credit claim. The Tribunal emphasized that denying credit based on the absence of manufacturing activity was unjustified, citing supportive court decisions. The impugned order was set aside, ruling in favor of the appellant. en-us Thu, 11 Dec 2014 00:00:00 +0530 Wed, 17 Jun 2015 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255902 The Tribunal allowed the appeal in favor of the appellant, a central excise registered unit, regarding the eligibility to avail cenvat credit on central excise duty paid for P.U. foam blocks used in manufacturing P.U. foam sheets. The Tribunal held that the appellant's activity constituted manufacturing as they paid duty on the final products, leading to a valid cenvat credit claim. The Tribunal emphasized that denying credit based on the absence of manufacturing activity was unjustified, citing supportive court decisions. The impugned order was set aside, ruling in favor of the appellant. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255902