https://www.taxtmi.com/caselaws?id=343825 Cenvat credit on inputs, input services and capital goods could not be denied merely on the ground that the assessee's process was said not to amount to manufacture, where duty on the final products had been paid and accepted by the department. The settled position applied was that once such duty is accepted, credit used for payment of duty on cleared goods cannot be reversed only because the goods are later characterised as non-dutiable or the activity as non-manufacture. The denial of credit was therefore held unsustainable and set aside in favour of the assessee. en-us Thu, 22 Dec 2016 00:00:00 +0530 Fri, 02 Jun 2017 06:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343825 Cenvat credit on inputs, input services and capital goods could not be denied merely on the ground that the assessee's process was said not to amount to manufacture, where duty on the final products had been paid and accepted by the department. The settled position applied was that once such duty is accepted, credit used for payment of duty on cleared goods cannot be reversed only because the goods are later characterised as non-dutiable or the activity as non-manufacture. The denial of credit was therefore held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343825