https://www.taxtmi.com/caselaws?id=792168 Inputs cleared to job workers for conversion into PPCP containers were treated as processing for manufacture, not trading, because the record showed the granules were sent for conversion and then used in battery production. On that basis, reversal of Cenvat credit under Rule 3(5) was not required and the demand on the trading allegation could not be sustained. The extended limitation period was also unavailable because the clearances were disclosed in monthly returns and no suppression, wilful misstatement, or intent to evade duty was established. The demand was therefore unsustainable on merits and limitation, with the assessee granted full relief. en-us Tue, 19 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792168 Inputs cleared to job workers for conversion into PPCP containers were treated as processing for manufacture, not trading, because the record showed the granules were sent for conversion and then used in battery production. On that basis, reversal of Cenvat credit under Rule 3(5) was not required and the demand on the trading allegation could not be sustained. The extended limitation period was also unavailable because the clearances were disclosed in monthly returns and no suppression, wilful misstatement, or intent to evade duty was established. The demand was therefore unsustainable on merits and limitation, with the assessee granted full relief. Case-Laws Central Excise Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792168