https://www.taxtmi.com/caselaws?id=762766 CESTAT Chandigarh held that slitting and cutting jumbo paper rolls into smaller rolls constitutes manufacture as it creates a new distinct product with substantial value addition and requires significant plant investment. The appellant's CENVAT Credit was upheld since the Department had accepted duty on final products without objection, making credit non-deniable even if manufacturing status was disputed. Section 11D of Central Excise Act was ruled inapplicable as appellants were not liable for duty on slitted paper, no excess duty was collected, and no buyer-seller relationship existed in the stock transfer between units. Appeal allowed, impugned orders set aside. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762766 CESTAT Chandigarh held that slitting and cutting jumbo paper rolls into smaller rolls constitutes manufacture as it creates a new distinct product with substantial value addition and requires significant plant investment. The appellant's CENVAT Credit was upheld since the Department had accepted duty on final products without objection, making credit non-deniable even if manufacturing status was disputed. Section 11D of Central Excise Act was ruled inapplicable as appellants were not liable for duty on slitted paper, no excess duty was collected, and no buyer-seller relationship existed in the stock transfer between units. Appeal allowed, impugned orders set aside. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762766