https://www.taxtmi.com/caselaws?id=202372 Repair of transformers, including units originally manufactured by the assessee and units received from customers, was treated as repair activity rather than fresh manufacture. Duty was paid only on the inputs used in repair, and the corresponding Cenvat credit reversal was regarded as equivalent to non-availment of credit under the Cenvat framework. On that basis, Section 11D(1) of the Central Excise Act, 1944 was held inapplicable because there was no material showing collection of any amount from customers over and above duty assessed or determined as excise duty. en-us Wed, 04 Aug 2010 00:00:00 +0530 Sat, 19 Feb 2011 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202372 Repair of transformers, including units originally manufactured by the assessee and units received from customers, was treated as repair activity rather than fresh manufacture. Duty was paid only on the inputs used in repair, and the corresponding Cenvat credit reversal was regarded as equivalent to non-availment of credit under the Cenvat framework. On that basis, Section 11D(1) of the Central Excise Act, 1944 was held inapplicable because there was no material showing collection of any amount from customers over and above duty assessed or determined as excise duty. Case-Laws Central Excise Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202372