https://www.taxtmi.com/caselaws?id=369230 The Tribunal held that the appellant's addition of a Control Panel to the D.G. Sets constituted further manufacturing, justifying the availed Cenvat credit. The Tribunal found that the sets received were enhanced and made marketable through additional processes, qualifying as manufacture under the law. Consequently, the show cause notices were deemed invalid, and the appeal was allowed with consequential benefits. en-us Fri, 02 Feb 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369230 The Tribunal held that the appellant's addition of a Control Panel to the D.G. Sets constituted further manufacturing, justifying the availed Cenvat credit. The Tribunal found that the sets received were enhanced and made marketable through additional processes, qualifying as manufacture under the law. Consequently, the show cause notices were deemed invalid, and the appeal was allowed with consequential benefits. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369230