https://www.taxtmi.com/caselaws?id=349049 Rule 16 of the Central Excise Rules, 2002 permits Cenvat credit on duty-paid goods brought into a factory for reworking or for any other reason, and Rule 16(2) addresses both cases where the subsequent process amounts to manufacture and where it does not. On that basis, duty-paid finished biscuits received in the factory, repacked to meet export requirements, and cleared for export after payment of the applicable excise duty were eligible for credit. Credit could not be denied merely because the goods were not subjected to a manufacturing process or because the activity did not match the specific processes named in the rule. The denial of Cenvat credit was therefore unsustainable. en-us Tue, 26 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349049 Rule 16 of the Central Excise Rules, 2002 permits Cenvat credit on duty-paid goods brought into a factory for reworking or for any other reason, and Rule 16(2) addresses both cases where the subsequent process amounts to manufacture and where it does not. On that basis, duty-paid finished biscuits received in the factory, repacked to meet export requirements, and cleared for export after payment of the applicable excise duty were eligible for credit. Credit could not be denied merely because the goods were not subjected to a manufacturing process or because the activity did not match the specific processes named in the rule. The denial of Cenvat credit was therefore unsustainable. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349049