https://www.taxtmi.com/caselaws?id=265629 Cenvat credit on bright bars could not be denied merely because the supplier's conversion of round bars into bright bars was said not to amount to manufacture. The Tribunal treated the supplier-side excisability dispute as irrelevant where duty had in fact been paid, the goods were received under valid documents, and they were used in or in relation to manufacture of the final products. Conflicting departmental views on the excisability of bright bars further supported the view that credit remained available. The denial of credit was therefore set aside and the assessee's entitlement was upheld. en-us Fri, 18 Sep 2015 00:00:00 +0530 Sat, 07 May 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265629 Cenvat credit on bright bars could not be denied merely because the supplier's conversion of round bars into bright bars was said not to amount to manufacture. The Tribunal treated the supplier-side excisability dispute as irrelevant where duty had in fact been paid, the goods were received under valid documents, and they were used in or in relation to manufacture of the final products. Conflicting departmental views on the excisability of bright bars further supported the view that credit remained available. The denial of credit was therefore set aside and the assessee's entitlement was upheld. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265629