https://www.taxtmi.com/caselaws?id=757009 CENVAT credit on automobile parts lying in stock and received after packing, repacking, relabelling and affixing of MRP became manufacture under the amended law was allowable where duty payment at import and on subsequent transfer was shown and the stock-to-receipt correlation was established from the records. The Tribunal noted that the earlier remand required verification of documents available with both sides, and that the available material was sufficient despite incomplete implementation of that direction. On that factual basis, the denial of CENVAT credit was not sustained and the claimed credit was allowed. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757009 CENVAT credit on automobile parts lying in stock and received after packing, repacking, relabelling and affixing of MRP became manufacture under the amended law was allowable where duty payment at import and on subsequent transfer was shown and the stock-to-receipt correlation was established from the records. The Tribunal noted that the earlier remand required verification of documents available with both sides, and that the available material was sufficient despite incomplete implementation of that direction. On that factual basis, the denial of CENVAT credit was not sustained and the claimed credit was allowed. Case-Laws Central Excise Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757009