https://www.taxtmi.com/caselaws?id=449867 CESTAT Chennai allowed appellant's appeal against denial of CENVAT credit. Revenue alleged no manufacturing process occurred on goods received from Unit-I and cleared to Unit-II, making credit ineligible. CESTAT held that when duty was collected on finished products cleared from Unit-II, input credit cannot be denied merely alleging activity doesn't constitute manufacture. Following Bombay HC precedent in Ajinkya Enterprises and CESTAT Mumbai decision in R K Packaging, tribunal ruled CENVAT credit need not be reversed even if activity doesn't amount to manufacture. Demand set aside, impugned order reversed. en-us Wed, 21 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449867 CESTAT Chennai allowed appellant's appeal against denial of CENVAT credit. Revenue alleged no manufacturing process occurred on goods received from Unit-I and cleared to Unit-II, making credit ineligible. CESTAT held that when duty was collected on finished products cleared from Unit-II, input credit cannot be denied merely alleging activity doesn't constitute manufacture. Following Bombay HC precedent in Ajinkya Enterprises and CESTAT Mumbai decision in R K Packaging, tribunal ruled CENVAT credit need not be reversed even if activity doesn't amount to manufacture. Demand set aside, impugned order reversed. Case-Laws Central Excise Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449867