https://www.taxtmi.com/caselaws?id=280180 The Court dismissed the appeal, emphasizing that the respondent's activities did not amount to manufacturing under the Cenvat Credit Rules. The Court concluded that the respondent was not eligible to claim Cenvat credit on HR Coils, which were considered exempted goods. The judgment highlighted the inapplicability of Rule 6(1) and previous decisions supporting the finding that the conversion process undertaken did not qualify as manufacturing. The appeal lacked merit as per the Court's detailed analysis of the issues at hand. en-us Wed, 23 Nov 2016 00:00:00 +0530 Tue, 23 Apr 2019 21:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280180 The Court dismissed the appeal, emphasizing that the respondent's activities did not amount to manufacturing under the Cenvat Credit Rules. The Court concluded that the respondent was not eligible to claim Cenvat credit on HR Coils, which were considered exempted goods. The judgment highlighted the inapplicability of Rule 6(1) and previous decisions supporting the finding that the conversion process undertaken did not qualify as manufacturing. The appeal lacked merit as per the Court's detailed analysis of the issues at hand. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280180