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<h1>CESTAT: Repair Not Manufacturing for Input Credit. Penalty Reduced to Rs. 1 lakh.</h1> <h3>MARKFED HDPE SACKS PLANT Versus COMMISSIONER OF C. EX., LUDHIANA</h3> MARKFED HDPE SACKS PLANT Versus COMMISSIONER OF C. EX., LUDHIANA - 2007 (217) E.L.T. 32 (Tri. - Del.) 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)