https://www.taxtmi.com/caselaws?id=779814 CESTAT Chandigarh (AT) allowed the appeal, holding that the conversion of laminated/metallised material into packaging amounted to manufacture and that the appellants were entitled to benefit of Notification No.56/2002-CE and to claim CENVAT credit, including credits on reworked goods returned by customers. The Bench found the Revenue bound by its earlier acceptance of appellate orders and coordinate decisions, prohibited recovery of allegedly erroneous refunds absent challenge to assessment orders, and held the impugned orders unsustainable. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779814 CESTAT Chandigarh (AT) allowed the appeal, holding that the conversion of laminated/metallised material into packaging amounted to manufacture and that the appellants were entitled to benefit of Notification No.56/2002-CE and to claim CENVAT credit, including credits on reworked goods returned by customers. The Bench found the Revenue bound by its earlier acceptance of appellate orders and coordinate decisions, prohibited recovery of allegedly erroneous refunds absent challenge to assessment orders, and held the impugned orders unsustainable. Case-Laws Central Excise Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779814