https://www.taxtmi.com/caselaws?id=359035 The Tribunal ruled in favor of the appellant, holding that the appellant was eligible to avail credit on duty paid materials despite the processes undergone not amounting to "manufacture." The Tribunal emphasized that once duty is paid considering the activity as manufacturing and cenvat credit is utilized, the credit cannot be reversed if the activity does not constitute 'manufacture.' Therefore, the Tribunal allowed the appeal, finding no justification for further reversal of the availed credit or imposing penalties on the appellant. en-us Fri, 02 Feb 2018 00:00:00 +0530 Tue, 24 Apr 2018 06:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359035 The Tribunal ruled in favor of the appellant, holding that the appellant was eligible to avail credit on duty paid materials despite the processes undergone not amounting to "manufacture." The Tribunal emphasized that once duty is paid considering the activity as manufacturing and cenvat credit is utilized, the credit cannot be reversed if the activity does not constitute 'manufacture.' Therefore, the Tribunal allowed the appeal, finding no justification for further reversal of the availed credit or imposing penalties on the appellant. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359035