https://www.taxtmi.com/caselaws?id=344102 The Supreme Court held that the conversion of metals into alloys constituted manufacturing, making the appellant liable for Central excise duty. The Court directed the adjudicating authority to allow Modvat credits and consider granting the small-scale industry exemption if the conditions were met. The case was remanded for re-quantification of the demand, excluding amounts related to undisclosed documents and providing the appellant with an opportunity to claim Modvat credit with proper documentation. en-us Wed, 07 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344102 The Supreme Court held that the conversion of metals into alloys constituted manufacturing, making the appellant liable for Central excise duty. The Court directed the adjudicating authority to allow Modvat credits and consider granting the small-scale industry exemption if the conditions were met. The case was remanded for re-quantification of the demand, excluding amounts related to undisclosed documents and providing the appellant with an opportunity to claim Modvat credit with proper documentation. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344102