https://www.taxtmi.com/caselaws?id=3319 CESTAT allowed the appeal, holding that the activity of cutting and slitting BOPP film into specified sizes did not require reversal of CENVAT credit where duty on final products had been discharged using such credit. Relying on the SC precedent that similar conversion processes did not constitute manufacture, the Tribunal concluded the assessee was not liable to reverse input credit. The impugned order was set aside and the appeal succeeded. en-us Wed, 07 Nov 2007 00:00:00 +0530 Fri, 12 Sep 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3319 CESTAT allowed the appeal, holding that the activity of cutting and slitting BOPP film into specified sizes did not require reversal of CENVAT credit where duty on final products had been discharged using such credit. Relying on the SC precedent that similar conversion processes did not constitute manufacture, the Tribunal concluded the assessee was not liable to reverse input credit. The impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Wed, 07 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3319