https://www.taxtmi.com/caselaws?id=443474 Where fabrication, welding, cutting and bending were carried out within the principal manufacturer's premises and resulted in an intermediate product used in the manufacture of dutiable final goods, the activity was treated as incidental or ancillary to manufacture. On that basis, Cenvat credit on input services from sub-contractors could not be denied merely because the intermediate activity was not separately subjected to duty, and Rule 6 of the Cenvat Credit Rules, 2004 was inapplicable to sustain the demand. The credit denial was set aside and the assessee succeeded. en-us Fri, 22 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 08:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443474 Where fabrication, welding, cutting and bending were carried out within the principal manufacturer's premises and resulted in an intermediate product used in the manufacture of dutiable final goods, the activity was treated as incidental or ancillary to manufacture. On that basis, Cenvat credit on input services from sub-contractors could not be denied merely because the intermediate activity was not separately subjected to duty, and Rule 6 of the Cenvat Credit Rules, 2004 was inapplicable to sustain the demand. The credit denial was set aside and the assessee succeeded. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443474