https://www.taxtmi.com/caselaws?id=456457 CENVAT credit could not be denied on combi packs received after duty-paid clearance merely because later testing, re-packing, palletization and shrink-wrapping were alleged not to amount to manufacture. The Tribunal applied settled authority that, once the Department has accepted the goods as dutiable and duty has been paid on clearance, a later challenge to the recipient's processing does not justify reversal of credit. On that basis, the demand for duty, interest and penalty was held unsustainable and was set aside, granting the assessee complete relief. en-us Wed, 18 Nov 2020 00:00:00 +0530 Sat, 27 Jul 2024 07:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456457 CENVAT credit could not be denied on combi packs received after duty-paid clearance merely because later testing, re-packing, palletization and shrink-wrapping were alleged not to amount to manufacture. The Tribunal applied settled authority that, once the Department has accepted the goods as dutiable and duty has been paid on clearance, a later challenge to the recipient's processing does not justify reversal of credit. On that basis, the demand for duty, interest and penalty was held unsustainable and was set aside, granting the assessee complete relief. Case-Laws Central Excise Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456457