https://www.taxtmi.com/caselaws?id=257444 The Tribunal granted the appellant's appeal, allowing input credit on Rubber Conveyor Belts and input service credit on CHA service. The delay in filing the appeal was condoned, and the denial of credit was overturned based on the duty paid on clearance and the location of the port of export as the place of removal. The repairing and reconditioning activities were not considered as manufacturing, leading to the appellant's successful claim for credits. The Tribunal set aside the previous orders, providing relief to the appellant in this case. en-us Thu, 13 Mar 2014 00:00:00 +0530 Mon, 06 Jul 2015 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257444 The Tribunal granted the appellant's appeal, allowing input credit on Rubber Conveyor Belts and input service credit on CHA service. The delay in filing the appeal was condoned, and the denial of credit was overturned based on the duty paid on clearance and the location of the port of export as the place of removal. The repairing and reconditioning activities were not considered as manufacturing, leading to the appellant's successful claim for credits. The Tribunal set aside the previous orders, providing relief to the appellant in this case. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257444