https://www.taxtmi.com/caselaws?id=369728 Cenvat credit on packing material and packing machinery used to repack sugar from bulk packs into smaller packs was held admissible where the smaller packs were cleared on payment of duty. The Tribunal noted that the packs were entered as manufactured quantity in the stock register and cleared under invoices using Cenvat credit. It rejected the Revenue's denial based solely on the view that repacking did not amount to manufacture, applying the principle that credit on inputs used in dutiable final products cannot be denied merely because the underlying process is said not to be manufacture. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369728 Cenvat credit on packing material and packing machinery used to repack sugar from bulk packs into smaller packs was held admissible where the smaller packs were cleared on payment of duty. The Tribunal noted that the packs were entered as manufactured quantity in the stock register and cleared under invoices using Cenvat credit. It rejected the Revenue's denial based solely on the view that repacking did not amount to manufacture, applying the principle that credit on inputs used in dutiable final products cannot be denied merely because the underlying process is said not to be manufacture. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369728