https://www.taxtmi.com/caselaws?id=773393 CESTAT Bangalore dismissed Revenue's appeal challenging appellant's entitlement to cenvat credit on imported parts processed at National Part Centre and Regional Part Depots. Revenue contested the verification report's sample-based study methodology but failed to provide independent evidence proving the activities did not constitute manufacture. The tribunal found no grounds to interfere with the adjudicating authority's findings that the processing activities amounted to manufacture, thereby upholding appellant's right to cenvat credit and confirming the original order. en-us Tue, 15 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773393 CESTAT Bangalore dismissed Revenue's appeal challenging appellant's entitlement to cenvat credit on imported parts processed at National Part Centre and Regional Part Depots. Revenue contested the verification report's sample-based study methodology but failed to provide independent evidence proving the activities did not constitute manufacture. The tribunal found no grounds to interfere with the adjudicating authority's findings that the processing activities amounted to manufacture, thereby upholding appellant's right to cenvat credit and confirming the original order. Case-Laws Central Excise Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773393