https://www.taxtmi.com/caselaws?id=260692 The Tribunal held that the process of slitting and cutting of imported self-adhesive film and paper does not amount to "manufacture" under the Central Excise Act, 1944. Consequently, the respondent-assessee was deemed ineligible to avail CENVAT credit on inputs and capital goods. The Tribunal upheld the invocation of the extended period of limitation due to suppression of facts but set aside penalties and confiscation of goods. The case outcome directed the respondent-assessee to provide details of credit taken and utilized, with potential reversal or repayment of excess CENVAT credit. en-us Mon, 11 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260692 The Tribunal held that the process of slitting and cutting of imported self-adhesive film and paper does not amount to "manufacture" under the Central Excise Act, 1944. Consequently, the respondent-assessee was deemed ineligible to avail CENVAT credit on inputs and capital goods. The Tribunal upheld the invocation of the extended period of limitation due to suppression of facts but set aside penalties and confiscation of goods. The case outcome directed the respondent-assessee to provide details of credit taken and utilized, with potential reversal or repayment of excess CENVAT credit. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260692