https://www.taxtmi.com/caselaws?id=337077 Cenvat credit on duty-paid inputs could not be denied for the period before 01.03.2008 merely because the assessee's process was treated as not amounting to manufacture. The assessee had taken registration, paid excise duty on the finished goods, and the Department had accepted that duty, so a technical objection on manufacture could not be used to disallow input credit. The subsequent amendment treating the process as manufacture also supported utilisation of the credit against duty liability after 01.03.2008. Denial of credit would have defeated the credit scheme and resulted in double taxation, so the credit was allowed. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337077 Cenvat credit on duty-paid inputs could not be denied for the period before 01.03.2008 merely because the assessee's process was treated as not amounting to manufacture. The assessee had taken registration, paid excise duty on the finished goods, and the Department had accepted that duty, so a technical objection on manufacture could not be used to disallow input credit. The subsequent amendment treating the process as manufacture also supported utilisation of the credit against duty liability after 01.03.2008. Denial of credit would have defeated the credit scheme and resulted in double taxation, so the credit was allowed. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337077