https://www.taxtmi.com/caselaws?id=351566 The Tribunal allowed the appeal, setting aside the order disallowing the appellant's credit on duty paid high chrome grinding media balls. It was established that the appellant processed the grinding media balls, cleared the finished products after discharging duty liability, and paid central excise duty on a value-added consideration higher than the cenvat credit availed on the inputs. The Tribunal emphasized that the appellant met the legal provisions for reversal of credit on inputs, even if the process did not amount to manufacture. Thus, the impugned order disallowing the credit was overturned, and the appeal was successful. en-us Fri, 29 Sep 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351566 The Tribunal allowed the appeal, setting aside the order disallowing the appellant's credit on duty paid high chrome grinding media balls. It was established that the appellant processed the grinding media balls, cleared the finished products after discharging duty liability, and paid central excise duty on a value-added consideration higher than the cenvat credit availed on the inputs. The Tribunal emphasized that the appellant met the legal provisions for reversal of credit on inputs, even if the process did not amount to manufacture. Thus, the impugned order disallowing the credit was overturned, and the appeal was successful. Case-Laws Central Excise Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351566