https://www.taxtmi.com/caselaws?id=763873 The Gujarat HC dismissed the Revenue's appeal regarding Cenvat Credit on inputs used in cutting/slitting imported CRGO coils. The assessee converted coils from width exceeding 600mm to less than 600mm and paid higher excise duty on final products than the Cenvat Credit claimed on inputs. Following Creative Enterprise precedent, the court held that since Revenue accepted excise duty on cleared products, the assessee was entitled to Cenvat Credit regardless of whether the process constituted manufacture. The court ruled in favor of the assessee, allowing the credit claim. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 30 Dec 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763873 The Gujarat HC dismissed the Revenue's appeal regarding Cenvat Credit on inputs used in cutting/slitting imported CRGO coils. The assessee converted coils from width exceeding 600mm to less than 600mm and paid higher excise duty on final products than the Cenvat Credit claimed on inputs. Following Creative Enterprise precedent, the court held that since Revenue accepted excise duty on cleared products, the assessee was entitled to Cenvat Credit regardless of whether the process constituted manufacture. The court ruled in favor of the assessee, allowing the credit claim. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763873