https://www.taxtmi.com/caselaws?id=377479 The Tribunal allowed the appeal, holding that the appellant was entitled to CENVAT Credit on duty paid inputs used in assembling packing kits. Despite the Revenue's argument that assembling inputs does not amount to manufacture, the Tribunal noted that appropriate duty was paid on the final products, indicating acceptance of the manufacturing process. Citing a precedent from the Hon'ble Bombay High Court, the Tribunal ruled that once duty on final products is accepted, CENVAT Credit need not be reversed even if the activity does not strictly qualify as manufacture. The impugned order was found without merit, and the appeal was granted with consequential relief. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377479 The Tribunal allowed the appeal, holding that the appellant was entitled to CENVAT Credit on duty paid inputs used in assembling packing kits. Despite the Revenue's argument that assembling inputs does not amount to manufacture, the Tribunal noted that appropriate duty was paid on the final products, indicating acceptance of the manufacturing process. Citing a precedent from the Hon'ble Bombay High Court, the Tribunal ruled that once duty on final products is accepted, CENVAT Credit need not be reversed even if the activity does not strictly qualify as manufacture. The impugned order was found without merit, and the appeal was granted with consequential relief. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377479