https://www.taxtmi.com/caselaws?id=356901 Routine testing and inspection of traction motors and vacuum circuit breakers did not amount to manufacture because the activities caused no lasting change in character, identity, or functionality and produced no new product; the clearances were therefore treated as removal of inputs as such. In that situation, Rule 6(3)(b) of the Cenvat Credit Rules did not apply, because it concerns final products cleared without duty, and liability arose instead under Rule 3(4)/Rule 3(5) for credit availed inputs removed as such. Misdescription of the clearances in returns constituted suppression and misdeclaration, supporting extended limitation and equal penalty under Section 11AC and the corresponding Cenvat Credit Rules. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 16 Mar 2019 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356901 Routine testing and inspection of traction motors and vacuum circuit breakers did not amount to manufacture because the activities caused no lasting change in character, identity, or functionality and produced no new product; the clearances were therefore treated as removal of inputs as such. In that situation, Rule 6(3)(b) of the Cenvat Credit Rules did not apply, because it concerns final products cleared without duty, and liability arose instead under Rule 3(4)/Rule 3(5) for credit availed inputs removed as such. Misdescription of the clearances in returns constituted suppression and misdeclaration, supporting extended limitation and equal penalty under Section 11AC and the corresponding Cenvat Credit Rules. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356901