https://www.taxtmi.com/caselaws?id=338661 The Tribunal ruled in favor of the appellant, holding that the hanger without hook imported from abroad, which underwent a manufacturing process in India by fixing the hook thereto, qualified as an input for Cenvat credit under Rule 2(l) of Cenvat Credit Rules, 2004. The Tribunal found that the completion of the hanger occurred only after the hooking process, making it eligible for the credit. The decision underscored the significance of accurately interpreting the law concerning inputs in manufacturing processes for determining eligibility for tax benefits. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 09 Feb 2017 09:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338661 The Tribunal ruled in favor of the appellant, holding that the hanger without hook imported from abroad, which underwent a manufacturing process in India by fixing the hook thereto, qualified as an input for Cenvat credit under Rule 2(l) of Cenvat Credit Rules, 2004. The Tribunal found that the completion of the hanger occurred only after the hooking process, making it eligible for the credit. The decision underscored the significance of accurately interpreting the law concerning inputs in manufacturing processes for determining eligibility for tax benefits. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338661