https://www.taxtmi.com/caselaws?id=430645 The Tribunal held that the processes undertaken on the forklift trucks amounted to manufacture as they resulted in different capacities and models, qualifying for Cenvat credit. The appellant was entitled to Cenvat credit on inputs used for repair. The demands for recovery of Cenvat credit, interest, and penalties were not justified, and the appeals were allowed. en-us Wed, 02 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 09:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430645 The Tribunal held that the processes undertaken on the forklift trucks amounted to manufacture as they resulted in different capacities and models, qualifying for Cenvat credit. The appellant was entitled to Cenvat credit on inputs used for repair. The demands for recovery of Cenvat credit, interest, and penalties were not justified, and the appeals were allowed. Case-Laws Central Excise Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430645