https://www.taxtmi.com/caselaws?id=356778 The Appellate Tribunal CESTAT Mumbai dismissed the Revenue's appeal in a case concerning the eligibility of CENVAT credit on items like printers and parts of printing machines. The Tribunal upheld that repacking these goods amounted to manufacturing, making them eligible for CENVAT credit. It emphasized the importance of duty payment on imported items and clarified the application of CENVAT credit rules in relation to duty payments and manufacturing processes. The decision highlighted that once duty was accepted as due, tax authorities could not take a contrary stand to the detriment of the assessee. en-us Fri, 06 Oct 2017 00:00:00 +0530 Mon, 04 Mar 2019 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356778 The Appellate Tribunal CESTAT Mumbai dismissed the Revenue's appeal in a case concerning the eligibility of CENVAT credit on items like printers and parts of printing machines. The Tribunal upheld that repacking these goods amounted to manufacturing, making them eligible for CENVAT credit. It emphasized the importance of duty payment on imported items and clarified the application of CENVAT credit rules in relation to duty payments and manufacturing processes. The decision highlighted that once duty was accepted as due, tax authorities could not take a contrary stand to the detriment of the assessee. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356778