https://www.taxtmi.com/caselaws?id=355820 The Tribunal held that the appellant was not required to pay excise duty on re-processed goods cleared to the Railways as the processes conducted did not amount to manufacturing activities but were considered repair and refurbishment. Additionally, the Tribunal determined that the activities on the re-imported goods did not constitute manufacture under the Central Excise Act, 1944. The appellant was, however, mandated to reverse the Cenvat credit availed at the time of re-entry of the goods into the factory as per Rule 16 of the Central Excise Rules, 2002. The Tribunal upheld the decision, dismissing the appeal. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355820 The Tribunal held that the appellant was not required to pay excise duty on re-processed goods cleared to the Railways as the processes conducted did not amount to manufacturing activities but were considered repair and refurbishment. Additionally, the Tribunal determined that the activities on the re-imported goods did not constitute manufacture under the Central Excise Act, 1944. The appellant was, however, mandated to reverse the Cenvat credit availed at the time of re-entry of the goods into the factory as per Rule 16 of the Central Excise Rules, 2002. The Tribunal upheld the decision, dismissing the appeal. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355820