https://www.taxtmi.com/caselaws?id=773845 CESTAT Mumbai held that CENVAT credit admissibility depends on whether processed goods from credited inputs are cleared on duty payment, not whether activities constitute manufacture under Section 2(f) of Central Excise Act, 1944. Following Section 5B principles and Ajinkya Enterprises precedent, credit is allowed when finished goods are cleared with duty payment even without technical manufacture. However, credit on traded goods without processing is inadmissible. Matter remanded to original authority for detailed calculation to determine eligible credit amount from total Rs.3,08,58,313/- pertaining to inputs used for dutiable goods manufacture and clearance. Appeal partly allowed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 11:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773845 CESTAT Mumbai held that CENVAT credit admissibility depends on whether processed goods from credited inputs are cleared on duty payment, not whether activities constitute manufacture under Section 2(f) of Central Excise Act, 1944. Following Section 5B principles and Ajinkya Enterprises precedent, credit is allowed when finished goods are cleared with duty payment even without technical manufacture. However, credit on traded goods without processing is inadmissible. Matter remanded to original authority for detailed calculation to determine eligible credit amount from total Rs.3,08,58,313/- pertaining to inputs used for dutiable goods manufacture and clearance. Appeal partly allowed. Case-Laws Central Excise Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773845