https://www.taxtmi.com/caselaws?id=360308 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on certain goods used in the manufacturing process. The decision emphasized that if the process undertaken did not amount to "manufacture," denying the credit was not justified. The appellants' argument that they had paid higher excise duty on cleared goods, believing it to be manufacturing, was considered valid. The Tribunal referred to legal precedents and concluded that the demand for disallowing credit could not be sustained, leading to the appeal being allowed with consequential reliefs. en-us Wed, 09 May 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360308 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on certain goods used in the manufacturing process. The decision emphasized that if the process undertaken did not amount to "manufacture," denying the credit was not justified. The appellants' argument that they had paid higher excise duty on cleared goods, believing it to be manufacturing, was considered valid. The Tribunal referred to legal precedents and concluded that the demand for disallowing credit could not be sustained, leading to the appeal being allowed with consequential reliefs. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360308