https://www.taxtmi.com/caselaws?id=750849 CESTAT Bangalore held that activities of testing, repairing, repacking, and labelling imported modems with appellant's brand name at trading premises constituted manufacture under Section 2(f)(iii) of Central Excise Act, 1944, as modems are specified in Third Schedule. The appellant was required to discharge duty on these activities. CENVAT credit on imported modems was permissible for discharging duty liability, but excess credit utilization for other manufactured goods was inadmissible as it resulted in double credit availment. Rule 8(3A) violation findings were set aside as the rule was held ultra vires by Gujarat HC. Penalty was waived as the issue involved legal interpretation and appellant acted with due intimation to department. en-us Mon, 25 Mar 2024 00:00:00 +0530 Mon, 01 Apr 2024 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750849 CESTAT Bangalore held that activities of testing, repairing, repacking, and labelling imported modems with appellant's brand name at trading premises constituted manufacture under Section 2(f)(iii) of Central Excise Act, 1944, as modems are specified in Third Schedule. The appellant was required to discharge duty on these activities. CENVAT credit on imported modems was permissible for discharging duty liability, but excess credit utilization for other manufactured goods was inadmissible as it resulted in double credit availment. Rule 8(3A) violation findings were set aside as the rule was held ultra vires by Gujarat HC. Penalty was waived as the issue involved legal interpretation and appellant acted with due intimation to department. Case-Laws Central Excise Mon, 25 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750849