https://www.taxtmi.com/forum/issue?id=108735 Converting powder to paste by adding water and mixing effects only a physical change and does not constitute manufacture; therefore the resultant paste is not dutiable and excise duty is not leviable. Duty paid on plastic containers used for packaging cannot be availed as cenvat credit and must be included in the cost of the final product. Return of material on job work challan and entitlement to cenvat credit depends on the excise registration and duty position of the principal; absence of principal registration may attract service tax implications. en-us Fri, 12 Jun 2015 17:00:37 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108735 Converting powder to paste by adding water and mixing effects only a physical change and does not constitute manufacture; therefore the resultant paste is not dutiable and excise duty is not leviable. Duty paid on plastic containers used for packaging cannot be availed as cenvat credit and must be included in the cost of the final product. Return of material on job work challan and entitlement to cenvat credit depends on the excise registration and duty position of the principal; absence of principal registration may attract service tax implications. Discussion-Forum Central Excise Fri, 12 Jun 2015 17:00:37 +0530 https://www.taxtmi.com/forum/issue?id=108735