https://www.taxtmi.com/caselaws?id=434739 Registration under the central excise regime cannot be revoked merely because the department disputes whether the premises amount to manufacture; Rule 9(3) permits revocation only for breach of the Act or Rules, and manufacture under Section 2(f) operates within the charging framework of Section 3. The text further states that CENVAT credit on imported inputs cannot be denied or recovered simply by characterising the assessee as an invalid manufacturer or unregistered person, where duty was lawfully discharged and the credit moved through the ordinary excise chain. The overall principle is that tax authorities cannot impose extra-statutory conditions to defeat lawful registration or credit. en-us Thu, 23 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434739 Registration under the central excise regime cannot be revoked merely because the department disputes whether the premises amount to manufacture; Rule 9(3) permits revocation only for breach of the Act or Rules, and manufacture under Section 2(f) operates within the charging framework of Section 3. The text further states that CENVAT credit on imported inputs cannot be denied or recovered simply by characterising the assessee as an invalid manufacturer or unregistered person, where duty was lawfully discharged and the credit moved through the ordinary excise chain. The overall principle is that tax authorities cannot impose extra-statutory conditions to defeat lawful registration or credit. Case-Laws Central Excise Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434739