https://www.taxtmi.com/caselaws?id=33321 The Tribunal allowed the appellant's appeal, overturning the Commissioner's decision to disallow Cenvat credit on Menthol flakes used in Menthol powder. The Tribunal considered the conversion of Menthol flakes into Menthol powder as "manufacture," supported by expert reports and previous Tribunal decisions. It emphasized that duty was paid on the final product, justifying the credit on inputs. The Tribunal held that the rebate sanction and manufacturing aspect were irrelevant to the credit issue, ultimately ruling in favor of the appellant and rejecting the Revenue's appeal for a penalty. en-us Wed, 27 Aug 2008 00:00:00 +0530 Mon, 04 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33321 The Tribunal allowed the appellant's appeal, overturning the Commissioner's decision to disallow Cenvat credit on Menthol flakes used in Menthol powder. The Tribunal considered the conversion of Menthol flakes into Menthol powder as "manufacture," supported by expert reports and previous Tribunal decisions. It emphasized that duty was paid on the final product, justifying the credit on inputs. The Tribunal held that the rebate sanction and manufacturing aspect were irrelevant to the credit issue, ultimately ruling in favor of the appellant and rejecting the Revenue's appeal for a penalty. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33321