https://www.taxtmi.com/caselaws?id=347694 The Tribunal upheld the Commissioner (Appeals)' decision to allow Cenvat credit to the respondents, despite the Revenue's challenge on the manufacturing activities. The Tribunal emphasized the importance of duty payment on final products, noting that the respondents had paid duty on exported goods and claimed rebates without objection. Referencing a previous case, the Tribunal concluded that since duty on final products was paid using Cenvat credit and not disputed by the Revenue, the credit availed could not be demanded, leading to the dismissal of the Revenue's appeal. en-us Wed, 06 Sep 2017 00:00:00 +0530 Sat, 07 Oct 2017 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347694 The Tribunal upheld the Commissioner (Appeals)' decision to allow Cenvat credit to the respondents, despite the Revenue's challenge on the manufacturing activities. The Tribunal emphasized the importance of duty payment on final products, noting that the respondents had paid duty on exported goods and claimed rebates without objection. Referencing a previous case, the Tribunal concluded that since duty on final products was paid using Cenvat credit and not disputed by the Revenue, the credit availed could not be demanded, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347694