https://www.taxtmi.com/caselaws?id=389013 The Tribunal allowed the appeal in favor of the Appellants, holding that they were eligible to avail CENVAT credit on input materials used in the manufacturing process, including repacking and relabeling activities. The decision was based on the interpretation of Section 2(f) of the Central Excise Act, 1944, and principles established by the Hon'ble Bombay High Court, emphasizing that once duty on final products was accepted, CENVAT credit need not be reversed even if the activity did not strictly amount to manufacture. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389013 The Tribunal allowed the appeal in favor of the Appellants, holding that they were eligible to avail CENVAT credit on input materials used in the manufacturing process, including repacking and relabeling activities. The decision was based on the interpretation of Section 2(f) of the Central Excise Act, 1944, and principles established by the Hon'ble Bombay High Court, emphasizing that once duty on final products was accepted, CENVAT credit need not be reversed even if the activity did not strictly amount to manufacture. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389013