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

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..... New Delhi dated the 14th January, 2010 To, All Director Generals, All Chief Commissioners 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 for .....

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..... nputs is admissible. Attention is also invited to the provisions of Section 5B of the Central Excise Act, 1944 , where an assessee, who has paid excise 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-revers .....

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