https://www.taxtmi.com/caselaws?id=365417 Processing purchased CI castings by shot blasting, grinding, erasing, chipping, painting, oiling, proof machining and measuring was treated as manufacture because the operations changed the material's usability and made it fit for customer use; on that basis, Cenvat credit on the inputs was stated to be allowable. Clearance of the processed goods on payment of duty was also treated as reversal of Cenvat credit to the extent required by the Revenue's objection. The stated effect was that denial of credit was not sustainable where the statutory test of manufacture was met, and duty payment on clearance could operate as reversal of the credit. en-us Thu, 19 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365417 Processing purchased CI castings by shot blasting, grinding, erasing, chipping, painting, oiling, proof machining and measuring was treated as manufacture because the operations changed the material's usability and made it fit for customer use; on that basis, Cenvat credit on the inputs was stated to be allowable. Clearance of the processed goods on payment of duty was also treated as reversal of Cenvat credit to the extent required by the Revenue's objection. The stated effect was that denial of credit was not sustainable where the statutory test of manufacture was met, and duty payment on clearance could operate as reversal of the credit. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365417