https://www.taxtmi.com/caselaws?id=442732 The Tribunal held that if goods have not undergone manufacture, the credit availed is not valid. The matter was remanded for verification of credit availed on three products. Recovery of credit on non-manufactured goods was deemed unnecessary based on legal precedents. The original authority was directed to verify credit details and limit any recovery to the excess credit availed on the procurement of the three products. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442732 The Tribunal held that if goods have not undergone manufacture, the credit availed is not valid. The matter was remanded for verification of credit availed on three products. Recovery of credit on non-manufactured goods was deemed unnecessary based on legal precedents. The original authority was directed to verify credit details and limit any recovery to the excess credit availed on the procurement of the three products. Case-Laws Central Excise Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442732