https://www.taxtmi.com/caselaws?id=279080 Where an activity was treated as manufacture, the order found no enforceable duty liability because the assessee was entitled to exemption under the notification. Any duty paid through cash or Cenvat credit was therefore refundable, leaving the matter revenue neutral. On that basis, the duty demand could not survive, and the associated interest and penalty were also treated as unsustainable. The appeals were allowed with consequential relief. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 02 Mar 2019 13:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279080 Where an activity was treated as manufacture, the order found no enforceable duty liability because the assessee was entitled to exemption under the notification. Any duty paid through cash or Cenvat credit was therefore refundable, leaving the matter revenue neutral. On that basis, the duty demand could not survive, and the associated interest and penalty were also treated as unsustainable. The appeals were allowed with consequential relief. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279080