https://www.taxtmi.com/caselaws?id=336414 The Tribunal ruled in favor of the assessee in a case concerning the entitlement to CENVAT Credit under Rule 16 of the Central Excise Rules, 2002 for cutting/slitting H.R. Coils/Chequered Coils. The Tribunal held that the activity of cutting/slitting coils could amount to manufacturing, allowing the appellant to avail of Rule 16 benefits. Citing relevant case laws and circulars, the Tribunal set aside the revenue's denial of CENVAT Credit and granted consequential relief to the appellant, emphasizing the importance of interpreting the rules in a manner that ensures justice and fairness. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 28 Sep 2017 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336414 The Tribunal ruled in favor of the assessee in a case concerning the entitlement to CENVAT Credit under Rule 16 of the Central Excise Rules, 2002 for cutting/slitting H.R. Coils/Chequered Coils. The Tribunal held that the activity of cutting/slitting coils could amount to manufacturing, allowing the appellant to avail of Rule 16 benefits. Citing relevant case laws and circulars, the Tribunal set aside the revenue's denial of CENVAT Credit and granted consequential relief to the appellant, emphasizing the importance of interpreting the rules in a manner that ensures justice and fairness. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336414