https://www.taxtmi.com/caselaws?id=761138 CESTAT Chennai dismissed Revenue's appeal challenging CENVAT credit eligibility on clutches. The assessee engaged in packing/re-packing/labelling/re-labelling/affixing MRP on automobile clutches, which constituted manufacture under Section 2(f)(iii) of Central Excise Act, 1944. Revenue contended goods procured from Unit 1 during April-May 2012 weren't subjected to manufacturing processes, making CENVAT credit of Rs.1,70,46,634 ineligible. Tribunal relied on identical facts in earlier case involving same appellant, holding when department collected duty on finished products, input credit cannot be denied alleging activity doesn't amount to manufacture. Commissioner's order was set aside and appeal allowed. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761138 CESTAT Chennai dismissed Revenue's appeal challenging CENVAT credit eligibility on clutches. The assessee engaged in packing/re-packing/labelling/re-labelling/affixing MRP on automobile clutches, which constituted manufacture under Section 2(f)(iii) of Central Excise Act, 1944. Revenue contended goods procured from Unit 1 during April-May 2012 weren't subjected to manufacturing processes, making CENVAT credit of Rs.1,70,46,634 ineligible. Tribunal relied on identical facts in earlier case involving same appellant, holding when department collected duty on finished products, input credit cannot be denied alleging activity doesn't amount to manufacture. Commissioner's order was set aside and appeal allowed. Case-Laws Central Excise Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761138