https://www.taxtmi.com/caselaws?id=435250 In ship-breaking operations, the imported vessel together with onboard stores is treated as the input for the deemed manufacturing process under the Central Excise Tariff framework. Cenvat credit was held admissible on additional duty of customs paid on fuel oil, marine gas oil and lubricating oil found on the ship, because their removal at the start of breaking is part of the manufacturing activity and not a separate, disconnected process. Credit could not be denied merely because those items are separately classifiable or because the goods ultimately obtained from them are non-excisable. The revenue challenge failed and the order allowing credit was sustained. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 16 Mar 2023 08:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435250 In ship-breaking operations, the imported vessel together with onboard stores is treated as the input for the deemed manufacturing process under the Central Excise Tariff framework. Cenvat credit was held admissible on additional duty of customs paid on fuel oil, marine gas oil and lubricating oil found on the ship, because their removal at the start of breaking is part of the manufacturing activity and not a separate, disconnected process. Credit could not be denied merely because those items are separately classifiable or because the goods ultimately obtained from them are non-excisable. The revenue challenge failed and the order allowing credit was sustained. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435250