https://www.taxtmi.com/caselaws?id=267277 Cenvat credit on laminated film used as packaging material was admissible because the goods were received under duty-paying invoices and the supplier's duty payment could not be disregarded for the recipient's credit claim. The Tribunal noted that lamination of duty-paid film could amount to manufacture under Section 2(f) of the Central Excise Act, 1944, and in any event Rule 16 of the Central Excise Rules, 2002 preserved credit availability even if the supplier's activity was not manufacture. The denial of credit was therefore unsustainable. en-us Thu, 25 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267277 Cenvat credit on laminated film used as packaging material was admissible because the goods were received under duty-paying invoices and the supplier's duty payment could not be disregarded for the recipient's credit claim. The Tribunal noted that lamination of duty-paid film could amount to manufacture under Section 2(f) of the Central Excise Act, 1944, and in any event Rule 16 of the Central Excise Rules, 2002 preserved credit availability even if the supplier's activity was not manufacture. The denial of credit was therefore unsustainable. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267277