https://www.taxtmi.com/caselaws?id=326661 The Tribunal allowed the appeals of the appellant, a plastic products manufacturer, in a dispute over availing Cenvat Credit on purchased goods. The Commissioner (Appeals) disallowed the credit due to alleged lack of manufacturing activity on the purchased items. However, the Tribunal ruled in favor of the appellant, citing Rule 16 of the Central Excise Rules, 2002, which permits credit on goods brought for re-making or conditioning, subject to duty payment on clearance. The Tribunal emphasized compliance with Rule 16 and set aside the demand, granting the appellant entitlement to the credit on purchased plastic goods. en-us Wed, 09 Mar 2016 00:00:00 +0530 Sat, 05 Nov 2016 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326661 The Tribunal allowed the appeals of the appellant, a plastic products manufacturer, in a dispute over availing Cenvat Credit on purchased goods. The Commissioner (Appeals) disallowed the credit due to alleged lack of manufacturing activity on the purchased items. However, the Tribunal ruled in favor of the appellant, citing Rule 16 of the Central Excise Rules, 2002, which permits credit on goods brought for re-making or conditioning, subject to duty payment on clearance. The Tribunal emphasized compliance with Rule 16 and set aside the demand, granting the appellant entitlement to the credit on purchased plastic goods. Case-Laws Central Excise Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326661