https://www.taxtmi.com/caselaws?id=794564 Job-work processing that converts raw materials supplied by a principal manufacturer into semi-finished springs was held to be manufacture, because the process produced a distinct name, character and use and also fell within the inclusive definition of manufacture as a process incidental or ancillary to completion of goods under section 2(f) of the Central Excise Act, 1944. Once the activity was treated as manufacture of excisable goods, it could not simultaneously be classified as an exempted Business Auxiliary Service. The basis for Rule 6 reversal of Cenvat credit therefore failed, and the demand was unsustainable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794564 Job-work processing that converts raw materials supplied by a principal manufacturer into semi-finished springs was held to be manufacture, because the process produced a distinct name, character and use and also fell within the inclusive definition of manufacture as a process incidental or ancillary to completion of goods under section 2(f) of the Central Excise Act, 1944. Once the activity was treated as manufacture of excisable goods, it could not simultaneously be classified as an exempted Business Auxiliary Service. The basis for Rule 6 reversal of Cenvat credit therefore failed, and the demand was unsustainable. Case-Laws Central Excise Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794564