https://www.taxtmi.com/caselaws?id=757290 CESTAT Chennai dismissed the appeal where appellant claimed manufacturing activity for CENVAT credit on imported dump truck in SKD condition. The tribunal held that while conversion/assembling of SKD dump truck into finished product could constitute manufacture, the appellant failed to establish essential facts: (1) the actual condition of imported goods and (2) the processes undertaken for completion. Revenue department disputed the SKD claim as goods appeared complete/finished and ready for use. The tribunal found appellant's failure to provide documentary evidence when requested by authorities was fatal to their case. The factum of assembly being primary condition for manufacturing claim was not established. First Appellate Authority's findings were upheld. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757290 CESTAT Chennai dismissed the appeal where appellant claimed manufacturing activity for CENVAT credit on imported dump truck in SKD condition. The tribunal held that while conversion/assembling of SKD dump truck into finished product could constitute manufacture, the appellant failed to establish essential facts: (1) the actual condition of imported goods and (2) the processes undertaken for completion. Revenue department disputed the SKD claim as goods appeared complete/finished and ready for use. The tribunal found appellant's failure to provide documentary evidence when requested by authorities was fatal to their case. The factum of assembly being primary condition for manufacturing claim was not established. First Appellate Authority's findings were upheld. Case-Laws Central Excise Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757290