https://www.taxtmi.com/caselaws?id=354231 The Tribunal held that the activities of packing and repacking undertaken by the appellant constitute manufacture for the purpose of availing cenvat credit. Citing precedent, the Tribunal emphasized that even if these activities do not amount to the final product's manufacture, the credit cannot be denied if the final product is cleared on duty payment. The Tribunal found no merit in the Revenue's argument, setting aside the penalties and allowing the appeals, providing relief to the appellants. en-us Mon, 27 Nov 2017 00:00:00 +0530 Mon, 22 Jan 2018 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354231 The Tribunal held that the activities of packing and repacking undertaken by the appellant constitute manufacture for the purpose of availing cenvat credit. Citing precedent, the Tribunal emphasized that even if these activities do not amount to the final product's manufacture, the credit cannot be denied if the final product is cleared on duty payment. The Tribunal found no merit in the Revenue's argument, setting aside the penalties and allowing the appeals, providing relief to the appellants. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354231