https://www.taxtmi.com/caselaws?id=774857 CENVAT credit cannot be denied or recovered merely because the department alleges that repacking and labelling did not amount to manufacture, where central excise duty had in fact been discharged on the clearances. The Tribunal applied prior rulings to hold that duty payment on the relevant clearances neutralised the basis for a further denial of credit, especially where the credit related to the same duty-paid stream of inputs and outputs. On that basis, the denial and recovery of CENVAT credit were held unsustainable and the impugned order was set aside. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774857 CENVAT credit cannot be denied or recovered merely because the department alleges that repacking and labelling did not amount to manufacture, where central excise duty had in fact been discharged on the clearances. The Tribunal applied prior rulings to hold that duty payment on the relevant clearances neutralised the basis for a further denial of credit, especially where the credit related to the same duty-paid stream of inputs and outputs. On that basis, the denial and recovery of CENVAT credit were held unsustainable and the impugned order was set aside. Case-Laws Central Excise Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774857