https://www.taxtmi.com/caselaws?id=442663 The Tribunal held that the appellant's activity of packing and re-labelling spare parts of Heavy Earth Moving Machinery constitutes manufacture under Section 2(f)(iii) of the Central Excise Act. As the spare parts were marketable and sold to a buyer, the appellant was entitled to CENVAT credit. The Tribunal also determined that the extended period of limitation did not apply. Consequently, the impugned order denying credit was set aside, and the appeal was allowed with consequential relief. en-us Wed, 23 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442663 The Tribunal held that the appellant's activity of packing and re-labelling spare parts of Heavy Earth Moving Machinery constitutes manufacture under Section 2(f)(iii) of the Central Excise Act. As the spare parts were marketable and sold to a buyer, the appellant was entitled to CENVAT credit. The Tribunal also determined that the extended period of limitation did not apply. Consequently, the impugned order denying credit was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442663