https://www.taxtmi.com/caselaws?id=785813 Classification of mixing/blending propane or butane as manufacture is upheld, and that finding results in confirmation of manufacturing activity. On CENVAT credit admissibility the tribunal holds that a Bill of Entry is a valid duty-paying document under Rule 9 and imported goods qualify for credit once duty is paid and goods received, so the contested credit of Rs.14,33,19,851 is held admissible and the related demand is dropped. Invocation of the extended period of limitation is rejected for lack of suppression or wilful misstatement, and penalties imposed on co-appellants are set aside. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785813 Classification of mixing/blending propane or butane as manufacture is upheld, and that finding results in confirmation of manufacturing activity. On CENVAT credit admissibility the tribunal holds that a Bill of Entry is a valid duty-paying document under Rule 9 and imported goods qualify for credit once duty is paid and goods received, so the contested credit of Rs.14,33,19,851 is held admissible and the related demand is dropped. Invocation of the extended period of limitation is rejected for lack of suppression or wilful misstatement, and penalties imposed on co-appellants are set aside. Case-Laws Central Excise Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785813