https://www.taxtmi.com/caselaws?id=364359 Cenvat credit on inputs is not required to be reversed where final products are cleared on payment of excise duty, even if the department later disputes that the underlying process amounts to manufacture. The settled principle applied is that once duty has been paid and the credit has been used for that payment, denial or reversal of credit is not justified merely on the ground that manufacture is alleged to be absent. The credit was therefore treated as admissible and reversal was held unnecessary. en-us Thu, 19 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364359 Cenvat credit on inputs is not required to be reversed where final products are cleared on payment of excise duty, even if the department later disputes that the underlying process amounts to manufacture. The settled principle applied is that once duty has been paid and the credit has been used for that payment, denial or reversal of credit is not justified merely on the ground that manufacture is alleged to be absent. The credit was therefore treated as admissible and reversal was held unnecessary. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364359