https://www.taxtmi.com/caselaws?id=2173 The Appellate Authority upheld the decision that goods processed but not meeting the strict definition of manufacture under the Central Excise Act entitle an assessee to Cenvat credit upon export. The decision, based on established legal interpretations and precedents, emphasized the liberal approach towards granting input credit in relation to manufacture. The judgment highlighted the importance of judicial discipline in following precedents, ultimately denying the Revenue's appeal and affirming the entitlement to Cenvat credit for processed goods. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2173 The Appellate Authority upheld the decision that goods processed but not meeting the strict definition of manufacture under the Central Excise Act entitle an assessee to Cenvat credit upon export. The decision, based on established legal interpretations and precedents, emphasized the liberal approach towards granting input credit in relation to manufacture. The judgment highlighted the importance of judicial discipline in following precedents, ultimately denying the Revenue's appeal and affirming the entitlement to Cenvat credit for processed goods. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2173