https://www.taxtmi.com/caselaws?id=335386 The Tribunal allowed the appeal, setting aside the order denying CENVAT credit on semi-finished Auto Parts. It was held that the appellant correctly availed the credit under Rule 16 of the Central Excise Rules, as the duty paid on the final product exceeded the credit availed on the semi-finished goods. The judgment emphasized the necessity to pay duty based on the process undertaken and clarified the entitlement to CENVAT credit on such goods, even when manufacturing activities are not explicitly evident. en-us Tue, 08 Nov 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335386 The Tribunal allowed the appeal, setting aside the order denying CENVAT credit on semi-finished Auto Parts. It was held that the appellant correctly availed the credit under Rule 16 of the Central Excise Rules, as the duty paid on the final product exceeded the credit availed on the semi-finished goods. The judgment emphasized the necessity to pay duty based on the process undertaken and clarified the entitlement to CENVAT credit on such goods, even when manufacturing activities are not explicitly evident. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335386