https://www.taxtmi.com/caselaws?id=394926 The Tribunal held that repacking DVDs as motor vehicle parts did not amount to 'manufacture' for excise duty purposes, leading to the denial of cenvat credit. The demand for reversal of cenvat credit beyond the normal limitation period was deemed invalid due to the appellant's disclosure of duty payment. Cenvat credit could not be denied if excise duty was paid, even if the activity was later considered not to be manufacture. Consequently, the demand for interest and penalties was rejected, and the appeal was allowed in favor of the appellant. en-us Thu, 31 Oct 2019 00:00:00 +0530 Wed, 29 Apr 2020 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394926 The Tribunal held that repacking DVDs as motor vehicle parts did not amount to 'manufacture' for excise duty purposes, leading to the denial of cenvat credit. The demand for reversal of cenvat credit beyond the normal limitation period was deemed invalid due to the appellant's disclosure of duty payment. Cenvat credit could not be denied if excise duty was paid, even if the activity was later considered not to be manufacture. Consequently, the demand for interest and penalties was rejected, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394926