https://www.taxtmi.com/caselaws?id=784751 Repair and refurbishment of imported used tunnel boring machines was treated as manufacture on the same factual matrix in a subsequent proceeding, and that acceptance governed the present issue. On that basis, the process could not be characterised as non-manufacturing for denial of credit, because CENVAT credit on inputs and input services used in carrying out the manufacture was admissible. The operative principle stated is that once the department has accepted refurbishment of used machinery as manufacture on identical facts, credit attributable to the inputs and input services used in that process cannot be denied. en-us Thu, 08 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784751 Repair and refurbishment of imported used tunnel boring machines was treated as manufacture on the same factual matrix in a subsequent proceeding, and that acceptance governed the present issue. On that basis, the process could not be characterised as non-manufacturing for denial of credit, because CENVAT credit on inputs and input services used in carrying out the manufacture was admissible. The operative principle stated is that once the department has accepted refurbishment of used machinery as manufacture on identical facts, credit attributable to the inputs and input services used in that process cannot be denied. Case-Laws Central Excise Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784751