https://www.taxtmi.com/caselaws?id=758775 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on inputs used for manufacturing sample vehicles exported for testing under Rule 19 of Central Excise Rules, 2002. The Tribunal held that testing of sample vehicles is integral to manufacturing activity, making CENVAT credit on inputs admissible under Rule 3 of CENVAT Credit Rules, 2004. Following precedent from appellant's own earlier case, the Tribunal ruled that export of sample vehicles forms an integral part of the manufacturing process, and credit cannot be denied on inputs used for sample vehicle manufacture. The impugned orders were set aside. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758775 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on inputs used for manufacturing sample vehicles exported for testing under Rule 19 of Central Excise Rules, 2002. The Tribunal held that testing of sample vehicles is integral to manufacturing activity, making CENVAT credit on inputs admissible under Rule 3 of CENVAT Credit Rules, 2004. Following precedent from appellant's own earlier case, the Tribunal ruled that export of sample vehicles forms an integral part of the manufacturing process, and credit cannot be denied on inputs used for sample vehicle manufacture. The impugned orders were set aside. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758775