https://www.taxtmi.com/caselaws?id=758067 Excise duty liability requires a proper finding that the activities amount to manufacture and that a distinct excisable commodity emerges at clearance; where the notice and adjudication proceed on assumption without examining the process and product emergence, the demand and classification cannot stand on the existing findings and require fresh adjudication. Cenvat credit cannot be denied solely because invoices were endorsed if duty payment, receipt of goods, and use in manufacture are otherwise established. Cum duty benefit also cannot be withheld merely on allegations of mala fide intention. The impugned order was set aside and the matter remanded for reconsideration after observing natural justice. en-us Thu, 05 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758067 Excise duty liability requires a proper finding that the activities amount to manufacture and that a distinct excisable commodity emerges at clearance; where the notice and adjudication proceed on assumption without examining the process and product emergence, the demand and classification cannot stand on the existing findings and require fresh adjudication. Cenvat credit cannot be denied solely because invoices were endorsed if duty payment, receipt of goods, and use in manufacture are otherwise established. Cum duty benefit also cannot be withheld merely on allegations of mala fide intention. The impugned order was set aside and the matter remanded for reconsideration after observing natural justice. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758067