https://www.taxtmi.com/caselaws?id=246288 Cenvat credit is available to the recipient where duty has been charged and collected on a repair invoice, even if the underlying repair activity does not amount to manufacture. The duty-paid invoice remained a valid basis for credit because the department had not revised the assessment at the repairer's end or undone the duty payment by refund. Credit could not be denied at the recipient's end on the ground that the service was repair rather than manufacture, and the cited precedent applied the same principle. en-us Tue, 08 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246288 Cenvat credit is available to the recipient where duty has been charged and collected on a repair invoice, even if the underlying repair activity does not amount to manufacture. The duty-paid invoice remained a valid basis for credit because the department had not revised the assessment at the repairer's end or undone the duty payment by refund. Credit could not be denied at the recipient's end on the ground that the service was repair rather than manufacture, and the cited precedent applied the same principle. Case-Laws Central Excise Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246288