https://www.taxtmi.com/caselaws?id=434034 Rule 3 of the CENVAT Credit Rules, 2002 allows credit to be used for duty payment when inputs are removed as such or after partial processing, and the expression "removed" is not limited to manufactured final products. Credit cannot be denied merely because galvanization or other processing does not amount to manufacture, where the scheme itself contemplates reversal or adjustment on clearance of inputs. On that basis, the credit already taken remained available and duty paid on such removals could be adjusted against it, so the revenue's challenge failed. en-us Thu, 02 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434034 Rule 3 of the CENVAT Credit Rules, 2002 allows credit to be used for duty payment when inputs are removed as such or after partial processing, and the expression "removed" is not limited to manufactured final products. Credit cannot be denied merely because galvanization or other processing does not amount to manufacture, where the scheme itself contemplates reversal or adjustment on clearance of inputs. On that basis, the credit already taken remained available and duty paid on such removals could be adjusted against it, so the revenue's challenge failed. Case-Laws Central Excise Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434034