https://www.taxtmi.com/caselaws?id=1612 Testing, quality verification and export packing carried out as the final steps in a continuous manufacturing chain were treated as processes incidental or ancillary to completion of manufacture under Section 2(f) of the Central Excise Act, 1944. The goods were considered manufactured only after those steps in the assessee's premises, and not as received job-work outputs in finished form. On that basis, Cenvat credit on duty-paid goods was admissible, and the demand, interest and penalties were unsustainable. The contrary precedent cited was distinguished on its facts, with emphasis that the goods became marketable only after the final processes before export under bond. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1612 Testing, quality verification and export packing carried out as the final steps in a continuous manufacturing chain were treated as processes incidental or ancillary to completion of manufacture under Section 2(f) of the Central Excise Act, 1944. The goods were considered manufactured only after those steps in the assessee's premises, and not as received job-work outputs in finished form. On that basis, Cenvat credit on duty-paid goods was admissible, and the demand, interest and penalties were unsustainable. The contrary precedent cited was distinguished on its facts, with emphasis that the goods became marketable only after the final processes before export under bond. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1612