https://www.taxtmi.com/forum/issue?id=107894 Manufacturer proposes dismantling an old returned capital machine and using salvaged parts as inputs claiming cenvat credit. Advisers contended cenvat is not available where the machine is not returned after repair and only a few old used parts are reused. A tribunal ruling, by contrast, allowed cenvat where returned duty-paid goods were dismantled and remade using salvaged and fresh parts on the same production line, holding entitlement depends on whether the process amounts to manufacture/remanufacture under the Central Excise Rules. en-us Fri, 23 Jan 2015 12:41:19 +0530 Wed, 28 Jan 2015 13:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107894 Manufacturer proposes dismantling an old returned capital machine and using salvaged parts as inputs claiming cenvat credit. Advisers contended cenvat is not available where the machine is not returned after repair and only a few old used parts are reused. A tribunal ruling, by contrast, allowed cenvat where returned duty-paid goods were dismantled and remade using salvaged and fresh parts on the same production line, holding entitlement depends on whether the process amounts to manufacture/remanufacture under the Central Excise Rules. Discussion-Forum Central Excise Fri, 23 Jan 2015 12:41:19 +0530 https://www.taxtmi.com/forum/issue?id=107894