https://www.taxtmi.com/caselaws?id=359632 The Tribunal concluded that the activity of manufacturing steel tubular poles undertaken by the assessee amounted to "manufacture." Consequently, the appeal by the Revenue, challenging the denial of Cenvat Credit and cancellation of Central Excise Registration, was dismissed. The Tribunal found the cancellation of Registration Certificate unjustified, waiving the demand for interest and penalties. Both parties agreed on the manufacturing status, leading to the dismissal of the Revenue's appeal and upholding of the assessee's appeal against the cancellation and demand notices. The judgment provided a comprehensive resolution to the disputes and appeals. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 03 May 2018 06:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359632 The Tribunal concluded that the activity of manufacturing steel tubular poles undertaken by the assessee amounted to "manufacture." Consequently, the appeal by the Revenue, challenging the denial of Cenvat Credit and cancellation of Central Excise Registration, was dismissed. The Tribunal found the cancellation of Registration Certificate unjustified, waiving the demand for interest and penalties. Both parties agreed on the manufacturing status, leading to the dismissal of the Revenue's appeal and upholding of the assessee's appeal against the cancellation and demand notices. The judgment provided a comprehensive resolution to the disputes and appeals. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359632