https://www.taxtmi.com/caselaws?id=347311 The Tribunal allowed the appeal in favor of the appellant, a 100% EOU, regarding the entitlement to Cenvat Credit for the segregation of shredded mixed metal. The Tribunal held that even though the lower authorities denied the credit, the appellant was entitled to it as the segregation activity qualified for credit under Rule 6(1) of the Cenvat Credit Rules. The Tribunal emphasized that the appellant's activity, though not amounting to manufacturing under Section 2(f) of the Central Excise Act, still allowed for the credit based on the payment of duty on the final product. en-us Wed, 12 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347311 The Tribunal allowed the appeal in favor of the appellant, a 100% EOU, regarding the entitlement to Cenvat Credit for the segregation of shredded mixed metal. The Tribunal held that even though the lower authorities denied the credit, the appellant was entitled to it as the segregation activity qualified for credit under Rule 6(1) of the Cenvat Credit Rules. The Tribunal emphasized that the appellant's activity, though not amounting to manufacturing under Section 2(f) of the Central Excise Act, still allowed for the credit based on the payment of duty on the final product. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347311