https://www.taxtmi.com/caselaws?id=343932 Rule 16 of the CENVAT Credit Rules, 2002 was construed to allow receipt of duty-paid goods in a factory not only for re-making, refining or re-conditioning, but also for any other reason. The provision was read as covering both cases where the later process amounts to manufacture and where it does not; in the non-manufacture situation, credit may be taken on receipt and an amount equal to the credit must be paid on clearance as such. On that construction, absence of manufacturing activity did not by itself defeat CENVAT credit availment on goods received for export. en-us Wed, 12 Apr 2017 00:00:00 +0530 Wed, 28 Jun 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343932 Rule 16 of the CENVAT Credit Rules, 2002 was construed to allow receipt of duty-paid goods in a factory not only for re-making, refining or re-conditioning, but also for any other reason. The provision was read as covering both cases where the later process amounts to manufacture and where it does not; in the non-manufacture situation, credit may be taken on receipt and an amount equal to the credit must be paid on clearance as such. On that construction, absence of manufacturing activity did not by itself defeat CENVAT credit availment on goods received for export. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343932