https://www.taxtmi.com/caselaws?id=450398 CESTAT Kolkata allowed the appeal regarding CENVAT credit denial for repacking operations. The appellant repacked bulk goods into smaller drums/barrels for industrial consumers. Revenue contended no new commodity emerged, disallowing input credit. The tribunal held the demand was time-barred as the department had knowledge of the process since 2008 through multiple audit queries. Additionally, since the appellant paid duty higher than CENVAT credit availed on the processed goods, no reversal was required. The tribunal ruled CENVAT credit was legitimately available for dutiable final products where duty exceeded credit availed. en-us Wed, 07 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450398 CESTAT Kolkata allowed the appeal regarding CENVAT credit denial for repacking operations. The appellant repacked bulk goods into smaller drums/barrels for industrial consumers. Revenue contended no new commodity emerged, disallowing input credit. The tribunal held the demand was time-barred as the department had knowledge of the process since 2008 through multiple audit queries. Additionally, since the appellant paid duty higher than CENVAT credit availed on the processed goods, no reversal was required. The tribunal ruled CENVAT credit was legitimately available for dutiable final products where duty exceeded credit availed. Case-Laws Central Excise Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450398