https://www.taxtmi.com/caselaws?id=784067 Where inputs on which Cenvat credit was taken were cleared "as such" at a value higher than the purchase price, the dominant issue was whether reversal under Rule 3(5) of the Cenvat Credit Rules, 2004 exhausted the assessee's liability and whether Section 11D of the Central Excise Act applied. The Tribunal held that clearance "as such" is not "manufacture" under Section 2(f), so duty on manufacture was not attracted; however, Section 11D mandates deposit with the Central Government of any amount collected from buyers in excess or as representing excise duty. Since the assessee collected an excess amount and did not deposit it, recovery under Section 11D was upheld and the appeal was dismissed. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784067 Where inputs on which Cenvat credit was taken were cleared "as such" at a value higher than the purchase price, the dominant issue was whether reversal under Rule 3(5) of the Cenvat Credit Rules, 2004 exhausted the assessee's liability and whether Section 11D of the Central Excise Act applied. The Tribunal held that clearance "as such" is not "manufacture" under Section 2(f), so duty on manufacture was not attracted; however, Section 11D mandates deposit with the Central Government of any amount collected from buyers in excess or as representing excise duty. Since the assessee collected an excess amount and did not deposit it, recovery under Section 11D was upheld and the appeal was dismissed. Case-Laws Central Excise Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784067