https://www.taxtmi.com/caselaws?id=256790 A demand for reversal of CENVAT credit could not be sustained without first verifying whether the excise duty paid on the final clearances exceeded the credit taken on imported goods. The appellant had specifically claimed that duty discharged on the cleared membranes was higher than the credit availed, but that factual contention had not been examined. The Tribunal held that even if the activity did not amount to manufacture, no reversal would arise if duty paid was in excess of the credit taken. The matter was remanded for factual verification, and the question of manufacture was left open before the adjudicating authority. en-us Tue, 11 Feb 2014 00:00:00 +0530 Sat, 21 Feb 2015 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256790 A demand for reversal of CENVAT credit could not be sustained without first verifying whether the excise duty paid on the final clearances exceeded the credit taken on imported goods. The appellant had specifically claimed that duty discharged on the cleared membranes was higher than the credit availed, but that factual contention had not been examined. The Tribunal held that even if the activity did not amount to manufacture, no reversal would arise if duty paid was in excess of the credit taken. The matter was remanded for factual verification, and the question of manufacture was left open before the adjudicating authority. Case-Laws Central Excise Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256790