https://www.taxtmi.com/caselaws?id=445362 Conversion of plain plastic film into capacitor grade metallized dielectric plastic film is treated as manufacture under the amended Chapter Note 16 to Chapter 39 of the Central Excise Tariff Act, 1985, because the process results in a new product. Prior coordinate Bench rulings on similar facts were followed, with the earlier Supreme Court ruling on metallization distinguished and the later Dhruv Industries line noted as affirmed by the Supreme Court. Once the activity is manufacture, Cenvat credit on inputs and capital goods used in that process remains admissible, even where the intermediate product is cleared or used in producing dutiable final goods. en-us Tue, 10 Oct 2023 00:00:00 +0530 Mon, 06 Nov 2023 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445362 Conversion of plain plastic film into capacitor grade metallized dielectric plastic film is treated as manufacture under the amended Chapter Note 16 to Chapter 39 of the Central Excise Tariff Act, 1985, because the process results in a new product. Prior coordinate Bench rulings on similar facts were followed, with the earlier Supreme Court ruling on metallization distinguished and the later Dhruv Industries line noted as affirmed by the Supreme Court. Once the activity is manufacture, Cenvat credit on inputs and capital goods used in that process remains admissible, even where the intermediate product is cleared or used in producing dutiable final goods. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445362