https://www.taxtmi.com/caselaws?id=293397 Cutting, drilling and welding of imported wear plates to suit customer drawings, sizes and machine requirements was treated as manufacture because the processed goods acquired a distinct identity, use and marketability as machine parts, so central excise duty applied. The extended period of limitation and penalty were not justified where the department had prior knowledge of the activity and the dispute was one of legal interpretation; the demand was therefore confined to the normal period and penalty was deleted. The claim for Cenvat credit on duty paid at import stage required documentary verification and was remanded for fresh examination. en-us Mon, 04 Nov 2019 00:00:00 +0530 Wed, 10 Feb 2021 09:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293397 Cutting, drilling and welding of imported wear plates to suit customer drawings, sizes and machine requirements was treated as manufacture because the processed goods acquired a distinct identity, use and marketability as machine parts, so central excise duty applied. The extended period of limitation and penalty were not justified where the department had prior knowledge of the activity and the dispute was one of legal interpretation; the demand was therefore confined to the normal period and penalty was deleted. The claim for Cenvat credit on duty paid at import stage required documentary verification and was remanded for fresh examination. Case-Laws Central Excise Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293397