https://www.taxtmi.com/caselaws?id=2138 Cenvat credit was held inadmissible on inputs used exclusively to repair goods returned after clearance on payment of duty, because repair activity does not amount to manufacture and credit under the Cenvat scheme is confined to inputs used in manufacture of excisable goods. The denial of input credit was therefore sustained. On penalty, the tribunal considered the amount excessive in the facts and circumstances and reduced it, while maintaining the credit disallowance. The decision restates that repair work, by itself, does not qualify as manufacture for Cenvat credit purposes. en-us Wed, 11 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2138 Cenvat credit was held inadmissible on inputs used exclusively to repair goods returned after clearance on payment of duty, because repair activity does not amount to manufacture and credit under the Cenvat scheme is confined to inputs used in manufacture of excisable goods. The denial of input credit was therefore sustained. On penalty, the tribunal considered the amount excessive in the facts and circumstances and reduced it, while maintaining the credit disallowance. The decision restates that repair work, by itself, does not qualify as manufacture for Cenvat credit purposes. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2138