https://www.taxtmi.com/caselaws?id=347790 The Tribunal held that the activities undertaken by the appellant constituted manufacturing processes, resulting in new products eligible for cenvat credit on duty paid inputs. Despite the processes not strictly meeting the definition of manufacture, the Tribunal emphasized that denying credit when duty was levied was unjustifiable. Therefore, the impugned order denying cenvat credit was set aside in favor of the appellants, highlighting the importance of recognizing the creation of new products through factory processes for availing cenvat credit. en-us Wed, 02 Aug 2017 00:00:00 +0530 Tue, 12 Sep 2017 08:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347790 The Tribunal held that the activities undertaken by the appellant constituted manufacturing processes, resulting in new products eligible for cenvat credit on duty paid inputs. Despite the processes not strictly meeting the definition of manufacture, the Tribunal emphasized that denying credit when duty was levied was unjustifiable. Therefore, the impugned order denying cenvat credit was set aside in favor of the appellants, highlighting the importance of recognizing the creation of new products through factory processes for availing cenvat credit. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347790