https://www.taxtmi.com/caselaws?id=393312 The HC dismissed the Revenue's appeals, ruling them non-maintainable under Section 35G of the Central Excise Act, 1944. The Court determined that issues of excisability and taxability fall under the SC's jurisdiction per Section 35L, particularly post the Finance Act, 2014 amendment. The Tribunal had earlier affirmed the assessee's activities as "deemed manufacture," allowing CENVAT credit. en-us Tue, 10 Mar 2020 00:00:00 +0530 Wed, 06 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393312 The HC dismissed the Revenue's appeals, ruling them non-maintainable under Section 35G of the Central Excise Act, 1944. The Court determined that issues of excisability and taxability fall under the SC's jurisdiction per Section 35L, particularly post the Finance Act, 2014 amendment. The Tribunal had earlier affirmed the assessee's activities as "deemed manufacture," allowing CENVAT credit. Case-Laws Central Excise Tue, 10 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393312