https://www.taxtmi.com/caselaws?id=276223 Cenvat credit of duty paid on inputs and capital goods cannot be denied merely because the underlying process is later treated as not amounting to manufacture, where duty on the final products has been accepted and retained by the department. The settled position applied is that credit used to discharge duty on final products remains available in such circumstances, so the dispute on manufacture does not by itself justify reversal of credit. On that basis, the appellant was entitled to succeed and denial of credit was unsustainable. en-us Fri, 04 Mar 2016 00:00:00 +0530 Fri, 02 Nov 2018 13:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276223 Cenvat credit of duty paid on inputs and capital goods cannot be denied merely because the underlying process is later treated as not amounting to manufacture, where duty on the final products has been accepted and retained by the department. The settled position applied is that credit used to discharge duty on final products remains available in such circumstances, so the dispute on manufacture does not by itself justify reversal of credit. On that basis, the appellant was entitled to succeed and denial of credit was unsustainable. Case-Laws Central Excise Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276223