https://www.taxtmi.com/caselaws?id=1863 Packing and labelling of imported photographic films was treated as the alleged manufacturing activity under the Central Excise Act, but the appellants showed a substantial prima facie case for waiver because Cenvat credit was available for duty payment on the final product. The record also supported the plea of revenue neutrality, as additional customs duty credit on imported inputs and credit on packing material could offset the disputed duty for part of the relevant period. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed. en-us Mon, 02 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1863 Packing and labelling of imported photographic films was treated as the alleged manufacturing activity under the Central Excise Act, but the appellants showed a substantial prima facie case for waiver because Cenvat credit was available for duty payment on the final product. The record also supported the plea of revenue neutrality, as additional customs duty credit on imported inputs and credit on packing material could offset the disputed duty for part of the relevant period. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1863