https://www.taxtmi.com/caselaws?id=466593 Whether a contract manufacturer can claim cenvat credit distributed by the main manufacturer under the Cenvat Credit Rules. The tribunal applied the Larger Bench precedent that manufacturing carried out through a contract manufacturer constitutes part of the main manufacturing activity for Rule 2(m) purposes, permitting distribution of input service credit. On that basis the distributed input service credit was held claimable by the contract manufacturing unit and the appeal was allowed on merits with consequential relief for the assessee. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466593 Whether a contract manufacturer can claim cenvat credit distributed by the main manufacturer under the Cenvat Credit Rules. The tribunal applied the Larger Bench precedent that manufacturing carried out through a contract manufacturer constitutes part of the main manufacturing activity for Rule 2(m) purposes, permitting distribution of input service credit. On that basis the distributed input service credit was held claimable by the contract manufacturing unit and the appeal was allowed on merits with consequential relief for the assessee. Case-Laws Central Excise Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466593