https://www.taxtmi.com/caselaws?id=284319 CENVAT credit on duty-paid inputs is not required to be reversed merely because the processing activity is later alleged not to amount to manufacture under Section 2(f) of the Central Excise Act, 1944, where duty on the finished products has been paid and accepted. The appellant had procured duty-paid inputs, processed them, discharged central excise duty on the final products, and filed returns. Applying the settled principle that acceptance of duty on the final product protects the input credit, the Tribunal rejected the departmental demand for reversal. The demand was therefore unsustainable and relief was given to the assessee. 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 CENVAT credit on duty-paid inputs is not required to be reversed merely because the processing activity is later alleged not to amount to manufacture under Section 2(f) of the Central Excise Act, 1944, where duty on the finished products has been paid and accepted. The appellant had procured duty-paid inputs, processed them, discharged central excise duty on the final products, and filed returns. Applying the settled principle that acceptance of duty on the final product protects the input credit, the Tribunal rejected the departmental demand for reversal. The demand was therefore unsustainable and relief was given to the assessee. Case-Laws Central Excise Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284319