https://www.taxtmi.com/caselaws?id=390868 Assembly of duty-paid components into complete plants and machines constitutes manufacture under the Central Excise Act where it produces a new, distinct and commercially identifiable product, rather than mere fitting or connection of parts. The assembled exported goods were treated as manufactured excisable products because the components retained identifiable classifications while the final plants and machines had a separate commercial identity. Consequently, Cenvat credit was admissible on duty-paid machinery, parts and accessories used in their manufacture. The disallowance of credit and related duty demand were unsustainable, with consequential relief following. 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 constitutes manufacture under the Central Excise Act where it produces a new, distinct and commercially identifiable product, rather than mere fitting or connection of parts. The assembled exported goods were treated as manufactured excisable products because the components retained identifiable classifications while the final plants and machines had a separate commercial identity. Consequently, Cenvat credit was admissible on duty-paid machinery, parts and accessories used in their manufacture. The disallowance of credit and related duty demand were unsustainable, with consequential relief following. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390868