https://www.taxtmi.com/caselaws?id=3874 The Tribunal ruled in favor of the appellants, holding that the packing of butter scotch with coffee bite constituted a manufacturing process under Section 2(f) of the Central Excise Act, 1944. The combination pack was considered a manufactured product, entitling the appellants to Cenvat credit on the butter scotch. The impugned order denying the credit and imposing penalties was set aside, allowing the appeal in favor of the appellants. The stay petition filed by the appellants was also disposed of following the Tribunal's decision. en-us Fri, 07 Dec 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3874 The Tribunal ruled in favor of the appellants, holding that the packing of butter scotch with coffee bite constituted a manufacturing process under Section 2(f) of the Central Excise Act, 1944. The combination pack was considered a manufactured product, entitling the appellants to Cenvat credit on the butter scotch. The impugned order denying the credit and imposing penalties was set aside, allowing the appeal in favor of the appellants. The stay petition filed by the appellants was also disposed of following the Tribunal's decision. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3874