https://www.taxtmi.com/caselaws?id=346250 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, holding that the process undertaken by them in exporting goods constituted manufacture under Section 2(f)(iii) of the Central Excise Act. The appellants were entitled to avail CENVAT credit on inputs and input services used in the export. The show cause notice issued invoking the extended period was unsustainable due to the appellants' compliance with disclosure requirements. The impugned order demanding recovery of credit was set aside, and the appeal was allowed with consequential reliefs. en-us Wed, 02 Aug 2017 00:00:00 +0530 Tue, 08 Aug 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346250 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, holding that the process undertaken by them in exporting goods constituted manufacture under Section 2(f)(iii) of the Central Excise Act. The appellants were entitled to avail CENVAT credit on inputs and input services used in the export. The show cause notice issued invoking the extended period was unsustainable due to the appellants' compliance with disclosure requirements. The impugned order demanding recovery of credit was set aside, and the appeal was allowed with consequential reliefs. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346250