https://www.taxtmi.com/caselaws?id=33711 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal and affirming the respondent's eligibility to avail Cenvat credit on "Coconut Punch Chocolates" repacked with "coffee bite chocolates." The Tribunal considered the repacking of goods for sale as constituting manufacturing under Section 2(f) of the Central Excise Act, aligning with statutory provisions and precedents. This decision emphasized the significance of statutory definitions and precedents in determining Cenvat credit entitlement based on manufacturing activities. en-us Fri, 22 Aug 2008 00:00:00 +0530 Fri, 05 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33711 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal and affirming the respondent's eligibility to avail Cenvat credit on "Coconut Punch Chocolates" repacked with "coffee bite chocolates." The Tribunal considered the repacking of goods for sale as constituting manufacturing under Section 2(f) of the Central Excise Act, aligning with statutory provisions and precedents. This decision emphasized the significance of statutory definitions and precedents in determining Cenvat credit entitlement based on manufacturing activities. Case-Laws Central Excise Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33711