https://www.taxtmi.com/caselaws?id=170705 The Tribunal allowed the waiver of the pre-deposit condition of the duty demand, interest, and penalty in favor of the appellant. The decision was based on the consistent payment of excise duty on the final product, which had been accepted by the Department. The Tribunal held that if duty had been collected on the final product, Cenvat credit had to be allowed and could not be subsequently denied on the grounds that the process did not amount to manufacture. en-us Tue, 24 Jul 2012 00:00:00 +0530 Mon, 25 May 2015 14:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170705 The Tribunal allowed the waiver of the pre-deposit condition of the duty demand, interest, and penalty in favor of the appellant. The decision was based on the consistent payment of excise duty on the final product, which had been accepted by the Department. The Tribunal held that if duty had been collected on the final product, Cenvat credit had to be allowed and could not be subsequently denied on the grounds that the process did not amount to manufacture. Case-Laws Central Excise Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170705