https://www.taxtmi.com/caselaws?id=359199 The Appellate Tribunal set aside the demand for payment under Rule 6(3)(i) of Cenvat Credit Rules, 2004, in a case involving repacking and re-labeling activities of 'Solvent C-9', as the goods were cleared with duty paid despite not amounting to manufacturing. The appellant's claim for a refund based on manufacturing activity was denied, as they were entitled to Cenvat credit on duty-paid goods even if not manufactured, with duty to be paid upon re-issue. The Tribunal upheld the Order-in-Appeal, allowing the first appeal and dismissing the second appeal for refund. en-us Wed, 11 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359199 The Appellate Tribunal set aside the demand for payment under Rule 6(3)(i) of Cenvat Credit Rules, 2004, in a case involving repacking and re-labeling activities of 'Solvent C-9', as the goods were cleared with duty paid despite not amounting to manufacturing. The appellant's claim for a refund based on manufacturing activity was denied, as they were entitled to Cenvat credit on duty-paid goods even if not manufactured, with duty to be paid upon re-issue. The Tribunal upheld the Order-in-Appeal, allowing the first appeal and dismissing the second appeal for refund. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359199