https://www.taxtmi.com/caselaws?id=378969 The Tribunal ruled in favor of the appellant, setting aside the orders confirming irregularly availed Cenvat Credit and imposing duty demand, interest, and penalties. It held that the conversion of iron ore into concentrate did not constitute "manufacture" under the Central Excise Act, making the duty paid by the supplier eligible for Cenvat Credit. The Tribunal found the appellant's compliance with Cenvat Credit Rules satisfactory, allowing the appeal with consequential relief and rejecting the Department's argument that the duty paid should be treated as a deposit. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378969 The Tribunal ruled in favor of the appellant, setting aside the orders confirming irregularly availed Cenvat Credit and imposing duty demand, interest, and penalties. It held that the conversion of iron ore into concentrate did not constitute "manufacture" under the Central Excise Act, making the duty paid by the supplier eligible for Cenvat Credit. The Tribunal found the appellant's compliance with Cenvat Credit Rules satisfactory, allowing the appeal with consequential relief and rejecting the Department's argument that the duty paid should be treated as a deposit. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378969