https://www.taxtmi.com/caselaws?id=284319 The Tribunal found that the processes undertaken by the appellant constituted manufacture under the Central Excise Act, based on precedents from the Bombay and Karnataka High Courts. The appellant's appeal was allowed, setting aside the demand notice for recovery of cenvat credit availed. The Tribunal highlighted that similar demands in subsequent periods had been dropped in the appellant's case. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief as per law. The Tribunal did not address the issue of whether the processes amounted to manufacture, deeming it academic in light of their decision. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 09 Sep 2022 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284319 The Tribunal found that the processes undertaken by the appellant constituted manufacture under the Central Excise Act, based on precedents from the Bombay and Karnataka High Courts. The appellant's appeal was allowed, setting aside the demand notice for recovery of cenvat credit availed. The Tribunal highlighted that similar demands in subsequent periods had been dropped in the appellant's case. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief as per law. The Tribunal did not address the issue of whether the processes amounted to manufacture, deeming it academic in light of their decision. Case-Laws Central Excise Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284319