https://www.taxtmi.com/caselaws?id=366513 The Tribunal held that the repair activities undertaken on tractors constituted manufacturing under Rule 16 of the Central Excise Rules, 2002. The appellants were found entitled to avail Cenvat credit on excise duty paid for these tractors. The Tribunal overturned the lower authorities' decisions, ruling in favor of the appellants based on the precedent set in a similar case involving Maruti Udyog. The appellants were granted relief as per the law, with the impugned orders being set aside. en-us Wed, 05 Sep 2018 00:00:00 +0530 Thu, 06 Sep 2018 08:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366513 The Tribunal held that the repair activities undertaken on tractors constituted manufacturing under Rule 16 of the Central Excise Rules, 2002. The appellants were found entitled to avail Cenvat credit on excise duty paid for these tractors. The Tribunal overturned the lower authorities' decisions, ruling in favor of the appellants based on the precedent set in a similar case involving Maruti Udyog. The appellants were granted relief as per the law, with the impugned orders being set aside. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366513