https://www.taxtmi.com/caselaws?id=4271 Control of the PCS unit, ownership of the raw material, and prior treatment of cutting and slitting of paper reels led to the assessee being regarded as the real manufacturer for excise purposes. On that basis, registration could not be withdrawn, Modvat/Cenvat credit on duty-paid paper reels remained admissible, and duty on reams could be discharged through such credit. As credit was held allowable, the connected demands for recovery, interest, penalty and confiscation did not survive, and the challenge to the relief granted to the assessee failed. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4271 Control of the PCS unit, ownership of the raw material, and prior treatment of cutting and slitting of paper reels led to the assessee being regarded as the real manufacturer for excise purposes. On that basis, registration could not be withdrawn, Modvat/Cenvat credit on duty-paid paper reels remained admissible, and duty on reams could be discharged through such credit. As credit was held allowable, the connected demands for recovery, interest, penalty and confiscation did not survive, and the challenge to the relief granted to the assessee failed. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4271