https://www.taxtmi.com/caselaws?id=333165 For a 100% EOU, converting stone blocks into slabs or tiles was treated as manufacture under the wider Exim Policy definition, not confined to Section 2(f) of the Central Excise Act. That broader EOU-specific meaning governed entitlement to benefits and exemption, and supported refund under Rule 5 of the Cenvat Credit Rules where accumulated input service credit could not be utilised. A Board circular was read consistently with this approach. The denial of refund was therefore unsustainable, and the refund claims were held admissible. en-us Wed, 31 Aug 2016 00:00:00 +0530 Tue, 29 Aug 2017 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333165 For a 100% EOU, converting stone blocks into slabs or tiles was treated as manufacture under the wider Exim Policy definition, not confined to Section 2(f) of the Central Excise Act. That broader EOU-specific meaning governed entitlement to benefits and exemption, and supported refund under Rule 5 of the Cenvat Credit Rules where accumulated input service credit could not be utilised. A Board circular was read consistently with this approach. The denial of refund was therefore unsustainable, and the refund claims were held admissible. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333165