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of <h1>CESTAT: Repair Not Manufacturing for Input Credit. Penalty Reduced to Rs. 1 lakh.</h1> The Appellate Tribunal CESTAT, New Delhi upheld the denial of input credit for repair purposes, ruling repair does not qualify as a manufacturing ... Cenvat/Modvat - Alleged that appellant is not entitle for credit in respect of the goods which is used for repair purpose on the ground that they are not concerned with the manufacturing activity - Held that allegation was correct and allowed The Appellate Tribunal CESTAT, New Delhi upheld the denial of input credit for repair purposes, stating repair is not a manufacturing activity. The penalty was reduced to Rs. 1 lakh. (Citation: 2007 (7) TMI 51 - CESTAT, New Delhi)
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