https://www.taxtmi.com/caselaws?id=900 Cenvat credit on inputs used to repair transformers later re-exported was held not liable to reversal where the export notification and relevant rule extended to inputs used in manufacture or processing of export goods. The expression was treated broadly enough to cover processing even if it did not amount to manufacture, and the credit could not be denied merely because the activity was repair. As the inputs were contained in the goods ultimately exported, the assessee was entitled to the export benefit and the demand for reversal was unsustainable. en-us Fri, 21 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=900 Cenvat credit on inputs used to repair transformers later re-exported was held not liable to reversal where the export notification and relevant rule extended to inputs used in manufacture or processing of export goods. The expression was treated broadly enough to cover processing even if it did not amount to manufacture, and the credit could not be denied merely because the activity was repair. As the inputs were contained in the goods ultimately exported, the assessee was entitled to the export benefit and the demand for reversal was unsustainable. Case-Laws Central Excise Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=900