https://www.taxtmi.com/caselaws?id=359381 The Tribunal held that the activity of metalizing undertaken by the assessee amounts to manufacture. Consequently, the assessee is entitled to avail Cenvat credit and is eligible for the refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The appeal filed by the Revenue was dismissed, and the appeal filed by the assessee was allowed. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359381 The Tribunal held that the activity of metalizing undertaken by the assessee amounts to manufacture. Consequently, the assessee is entitled to avail Cenvat credit and is eligible for the refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The appeal filed by the Revenue was dismissed, and the appeal filed by the assessee was allowed. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359381