https://www.taxtmi.com/caselaws?id=345642 The Tribunal held that the activities undertaken by the appellants constituted deemed manufacture under Section 2(f)(iii) of the Central Excise Act, 1944. As a result, the demand for recovery of CENVAT credit, interest, and penalty was deemed unjustified and set aside. The Tribunal also found the invocation of the extended period of limitation to be unsustainable. Consequently, the appeal was allowed with consequential reliefs as per law. en-us Mon, 15 May 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345642 The Tribunal held that the activities undertaken by the appellants constituted deemed manufacture under Section 2(f)(iii) of the Central Excise Act, 1944. As a result, the demand for recovery of CENVAT credit, interest, and penalty was deemed unjustified and set aside. The Tribunal also found the invocation of the extended period of limitation to be unsustainable. Consequently, the appeal was allowed with consequential reliefs as per law. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345642