https://www.taxtmi.com/caselaws?id=268950 CENVAT credit cannot be denied merely on the allegation that pickling and oiling of HR coils did not amount to manufacture, where the assessee consistently classified the goods, cleared them on payment of duty, and the duty paid on clearance exceeded the input credit availed. The Tribunal proceeded on this narrower factual basis rather than deciding the abstract manufacture question, and held that the credit position could not be disputed in such circumstances. Reliance on a departmental circular and Section 11D was found insufficient to justify denial of credit on the facts presented. en-us Wed, 02 Dec 2015 00:00:00 +0530 Sat, 30 Jul 2016 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268950 CENVAT credit cannot be denied merely on the allegation that pickling and oiling of HR coils did not amount to manufacture, where the assessee consistently classified the goods, cleared them on payment of duty, and the duty paid on clearance exceeded the input credit availed. The Tribunal proceeded on this narrower factual basis rather than deciding the abstract manufacture question, and held that the credit position could not be disputed in such circumstances. Reliance on a departmental circular and Section 11D was found insufficient to justify denial of credit on the facts presented. Case-Laws Central Excise Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268950