Irregular availment of Cenvat credit on certain activities not amounting to manufacture-reg.

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..... ssioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Irregular availment of Cenvat credit on certain activities not amounting to manufacture-reg. Reference has been received from field formations stating that though certain activities including connectorising, testing, repacking and relabeling of feeder cables, cutting of HR/CR .....

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..... se duty on a product under the belief that the same is excisable, but subsequently the process of making the said product, is held by the Court as not amounting to manufacture, in such cases, the Central Government may issue an order for non-reversal of such credit in past cases. 3. In view of above, following instructions are issued:- (i) In cases where the process undertaken by an assessee in .....

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