https://www.taxtmi.com/caselaws?id=376078 The Tribunal allowed the appellant's appeal, finding that they had paid duty on value addition, accepted by the Department. The appellant's evidence showed higher duty payments, supported by precedents like Emel Enterprises. The Tribunal held that if an activity does not constitute manufacturing, duty cannot be levied, and CENVAT credit cannot be denied, citing Creative Enterprises and Ajinkya Enterprises. Consequently, the Tribunal deemed the rejection of CENVAT credit unsustainable in law and granted relief to the appellant. en-us Fri, 15 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376078 The Tribunal allowed the appellant's appeal, finding that they had paid duty on value addition, accepted by the Department. The appellant's evidence showed higher duty payments, supported by precedents like Emel Enterprises. The Tribunal held that if an activity does not constitute manufacturing, duty cannot be levied, and CENVAT credit cannot be denied, citing Creative Enterprises and Ajinkya Enterprises. Consequently, the Tribunal deemed the rejection of CENVAT credit unsustainable in law and granted relief to the appellant. Case-Laws Central Excise Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376078