https://www.taxtmi.com/caselaws?id=48662 The applicant's request for an advance ruling on availing Cenvat credit for using steel and cement in expanding its cement manufacturing capacity was rejected. The department argued that the construction activities did not qualify as production or manufacture eligible for an advance ruling. The expansion of the cement manufacturing plant was deemed a continuation of the existing activity, not a new proposed activity, leading to the rejection of the application under Section 23D(2) of the Central Excise Act, 1944. en-us Tue, 11 Nov 2008 00:00:00 +0530 Mon, 31 Aug 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48662 The applicant's request for an advance ruling on availing Cenvat credit for using steel and cement in expanding its cement manufacturing capacity was rejected. The department argued that the construction activities did not qualify as production or manufacture eligible for an advance ruling. The expansion of the cement manufacturing plant was deemed a continuation of the existing activity, not a new proposed activity, leading to the rejection of the application under Section 23D(2) of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48662