https://www.taxtmi.com/caselaws?id=30240 The tribunal allowed the Revenue's appeal, overturning the Commissioner (Appeals) order in a case concerning the recovery of Cenvat credit and penalty for availing credit on inputs not used in manufacturing excisable goods. The tribunal held that the rewinding and repacking activities undertaken by the respondents did not amount to manufacturing but constituted repair, making them ineligible for credit under the Cenvat Credit Rules. Consequently, the demand for credit recovery and penalty imposition on the respondents was upheld. en-us Wed, 05 Dec 2007 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30240 The tribunal allowed the Revenue's appeal, overturning the Commissioner (Appeals) order in a case concerning the recovery of Cenvat credit and penalty for availing credit on inputs not used in manufacturing excisable goods. The tribunal held that the rewinding and repacking activities undertaken by the respondents did not amount to manufacturing but constituted repair, making them ineligible for credit under the Cenvat Credit Rules. Consequently, the demand for credit recovery and penalty imposition on the respondents was upheld. Case-Laws Central Excise Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30240