https://www.taxtmi.com/caselaws?id=340359 Duty-paid goods received back for repair or reconditioning under Rule 16 of the Central Excise Rules, 2002 are treated as inputs by legal fiction, and the assessee is entitled to take and retain CENVAT credit on their receipt. The Tribunal applied settled precedent that repair, dismantling, reconditioning and salvaging of usable parts form part of manufacture in this context, and that the credit cannot be split between usable and unusable portions without legal authority. The demand for reversal of the credit was therefore unsustainable, and full credit was allowed to be retained. en-us Wed, 25 Jan 2017 00:00:00 +0530 Wed, 22 Mar 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340359 Duty-paid goods received back for repair or reconditioning under Rule 16 of the Central Excise Rules, 2002 are treated as inputs by legal fiction, and the assessee is entitled to take and retain CENVAT credit on their receipt. The Tribunal applied settled precedent that repair, dismantling, reconditioning and salvaging of usable parts form part of manufacture in this context, and that the credit cannot be split between usable and unusable portions without legal authority. The demand for reversal of the credit was therefore unsustainable, and full credit was allowed to be retained. Case-Laws Central Excise Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340359