https://www.taxtmi.com/caselaws?id=437381 Revenue neutrality was the central issue because the goods were imported on payment of duty, including CVD and SAD, and the disputed repacking activity could entitle the appellant to Cenvat credit if it qualified as manufacture under Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, 1985. The record did not show a proper reconciliation of procurement, available credit, and duty liability, so the existing demand could not be finally sustained on the material before the authority. The matter was therefore remanded to the Adjudicating Authority for fresh consideration after reconciliation of the relevant transactions and credit availability. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 05 May 2023 08:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437381 Revenue neutrality was the central issue because the goods were imported on payment of duty, including CVD and SAD, and the disputed repacking activity could entitle the appellant to Cenvat credit if it qualified as manufacture under Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, 1985. The record did not show a proper reconciliation of procurement, available credit, and duty liability, so the existing demand could not be finally sustained on the material before the authority. The matter was therefore remanded to the Adjudicating Authority for fresh consideration after reconciliation of the relevant transactions and credit availability. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437381