https://www.taxtmi.com/caselaws?id=426745 The Tribunal ruled in favor of the Appellant, setting aside the impugned order disallowing Cenvat Credit on CRM and Handling services used for manufacturing CRMB. The Tribunal held that when Cenvat credit availed on inputs is utilized for duty payment on the final product, there is no obligation to reverse the credit, even if the activity does not strictly amount to manufacture. Additionally, the Tribunal emphasized that if duty is paid by the assessee treating the activity as manufacturing, Cenvat credit is available, and there is no basis for denial of the credit. en-us Tue, 23 Aug 2022 00:00:00 +0530 Wed, 24 Aug 2022 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426745 The Tribunal ruled in favor of the Appellant, setting aside the impugned order disallowing Cenvat Credit on CRM and Handling services used for manufacturing CRMB. The Tribunal held that when Cenvat credit availed on inputs is utilized for duty payment on the final product, there is no obligation to reverse the credit, even if the activity does not strictly amount to manufacture. Additionally, the Tribunal emphasized that if duty is paid by the assessee treating the activity as manufacturing, Cenvat credit is available, and there is no basis for denial of the credit. Case-Laws Central Excise Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426745