https://www.taxtmi.com/caselaws?id=345366 The tribunal ruled in favor of the appellant, holding that despite engaging in activities involving bought out duty paid goods that did not amount to manufacturing, the appellant was entitled to Cenvat credit under Rule 16 of the Central Excise Rules, 2002. The tribunal emphasized that if the goods were cleared on payment of duty equal to the Cenvat credit, the credit on bought out duty paid goods was admissible as if they were inputs. As a result, the tribunal set aside the impugned order and allowed the appeal. en-us Fri, 19 May 2017 00:00:00 +0530 Sat, 15 Jul 2017 15:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345366 The tribunal ruled in favor of the appellant, holding that despite engaging in activities involving bought out duty paid goods that did not amount to manufacturing, the appellant was entitled to Cenvat credit under Rule 16 of the Central Excise Rules, 2002. The tribunal emphasized that if the goods were cleared on payment of duty equal to the Cenvat credit, the credit on bought out duty paid goods was admissible as if they were inputs. As a result, the tribunal set aside the impugned order and allowed the appeal. Case-Laws Central Excise Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345366