https://www.taxtmi.com/caselaws?id=390868 Assembly of duty-paid components into complete plants and machines can constitute manufacture under Section 2(f) of the Central Excise Act, 1944 where the process produces a new, distinct and commercially identifiable product, and is not limited to mere fitting or connection of parts. On that footing, inputs used in such manufacture are eligible for Cenvat credit when the resulting goods are excisable and exported. The note states that the demand and credit disallowance based on the contrary view were unsustainable, and the impugned order was set aside with consequential relief. en-us Wed, 18 Dec 2019 00:00:00 +0530 Mon, 13 Jan 2020 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390868 Assembly of duty-paid components into complete plants and machines can constitute manufacture under Section 2(f) of the Central Excise Act, 1944 where the process produces a new, distinct and commercially identifiable product, and is not limited to mere fitting or connection of parts. On that footing, inputs used in such manufacture are eligible for Cenvat credit when the resulting goods are excisable and exported. The note states that the demand and credit disallowance based on the contrary view were unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390868