https://www.taxtmi.com/caselaws?id=340784 The High Court dismissed the appeal, ruling that duty payment on the final product constituted a manufacturing activity, allowing the utilization of CENVAT credit without reversal. Precedents from Bombay and Gujarat High Courts were cited, emphasizing historical acceptance and absence of duty evasion in determining manufacturing status. The decision aligned with the principle that if duty is paid in good faith, credit should not be penalized, affirming that duty imposition is unjustified if the activity does not amount to manufacturing. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 24 Aug 2017 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340784 The High Court dismissed the appeal, ruling that duty payment on the final product constituted a manufacturing activity, allowing the utilization of CENVAT credit without reversal. Precedents from Bombay and Gujarat High Courts were cited, emphasizing historical acceptance and absence of duty evasion in determining manufacturing status. The decision aligned with the principle that if duty is paid in good faith, credit should not be penalized, affirming that duty imposition is unjustified if the activity does not amount to manufacturing. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340784