https://www.taxtmi.com/caselaws?id=264879 The Tribunal ruled in favor of the appellant, M/s. Tamil Nadu Electricity Board (TNEB), on all issues. It held that the activities did not amount to manufacturing, nullifying duty demands and upholding refunds. The Tribunal clarified the inadmissibility of CENVAT credit for the activities in question but allowed credit for other duty-liable activities. Additionally, it determined that the scrap sold was not subject to duty. The appeals were allowed, and related applications were disposed of accordingly. en-us Thu, 26 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264879 The Tribunal ruled in favor of the appellant, M/s. Tamil Nadu Electricity Board (TNEB), on all issues. It held that the activities did not amount to manufacturing, nullifying duty demands and upholding refunds. The Tribunal clarified the inadmissibility of CENVAT credit for the activities in question but allowed credit for other duty-liable activities. Additionally, it determined that the scrap sold was not subject to duty. The appeals were allowed, and related applications were disposed of accordingly. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264879