https://www.taxtmi.com/caselaws?id=325591 Cenvat credit on bright bars used as inputs was admissible because the goods were duty-paid, received under valid documents, and used in manufacture of the final product. The department's objection that the supplier's process did not amount to manufacture was immaterial once duty payment and input use were established. The conflicting departmental treatment of bright bars further weakened the denial. The demand and penalty were set aside and consequential relief followed. en-us Thu, 10 Sep 2015 00:00:00 +0530 Mon, 09 May 2016 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325591 Cenvat credit on bright bars used as inputs was admissible because the goods were duty-paid, received under valid documents, and used in manufacture of the final product. The department's objection that the supplier's process did not amount to manufacture was immaterial once duty payment and input use were established. The conflicting departmental treatment of bright bars further weakened the denial. The demand and penalty were set aside and consequential relief followed. Case-Laws Central Excise Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325591