https://www.taxtmi.com/caselaws?id=465827 Dispute concerns whether irregularly availed Cenvat credit must be reversed where duty was paid on clearances of non-excisable items without following the Cenvat Credit Rules, 2004, and whether cutting, packing and repacking goods into suitable sizes amounts to manufacture. It also highlights the need to apply Rule 4(1) of the Cenvat Credit Rules read with section 5A(1A) of the Central Excise Act, 1944. In the procedural directions recorded, the Bombay HC required the original record to be summoned from the Tribunal, treated the paper book as sufficient for admission, and directed preparation of a complete paper book and intimation of admission to the Tribunal. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sun, 11 Jan 2026 09:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465827 Dispute concerns whether irregularly availed Cenvat credit must be reversed where duty was paid on clearances of non-excisable items without following the Cenvat Credit Rules, 2004, and whether cutting, packing and repacking goods into suitable sizes amounts to manufacture. It also highlights the need to apply Rule 4(1) of the Cenvat Credit Rules read with section 5A(1A) of the Central Excise Act, 1944. In the procedural directions recorded, the Bombay HC required the original record to be summoned from the Tribunal, treated the paper book as sufficient for admission, and directed preparation of a complete paper book and intimation of admission to the Tribunal. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465827