https://www.taxtmi.com/caselaws?id=325617 The Tribunal upheld the Commissioner's decision to allow Cenvat Credit on inputs used in processes not amounting to manufacture, citing Rule 16 of the Central Excise Rules, 2002. The judgment emphasized that even if the activity does not constitute manufacturing, the credit is admissible under the provision allowing credit on duty paid material treated as inputs. As a result, the Revenue's appeal was dismissed, and the cross-objection was also disposed of. en-us Tue, 19 Jan 2016 00:00:00 +0530 Fri, 04 Nov 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325617 The Tribunal upheld the Commissioner's decision to allow Cenvat Credit on inputs used in processes not amounting to manufacture, citing Rule 16 of the Central Excise Rules, 2002. The judgment emphasized that even if the activity does not constitute manufacturing, the credit is admissible under the provision allowing credit on duty paid material treated as inputs. As a result, the Revenue's appeal was dismissed, and the cross-objection was also disposed of. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325617