https://www.taxtmi.com/caselaws?id=54940 Repair of old diesel generating sets by replacing the engine or alternator was treated as a non-manufacturing activity because the same goods were returned after rectification and no new and distinct product emerged. On that basis, Modvat credit on inputs used exclusively for the repair work was held not to remain admissible and was required to be reversed. The commentary also states that the credit issue could be examined in remand proceedings linked to reassessment of duty, and the contrary objection that this would go beyond the show cause notice did not prevail. en-us Fri, 06 May 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54940 Repair of old diesel generating sets by replacing the engine or alternator was treated as a non-manufacturing activity because the same goods were returned after rectification and no new and distinct product emerged. On that basis, Modvat credit on inputs used exclusively for the repair work was held not to remain admissible and was required to be reversed. The commentary also states that the credit issue could be examined in remand proceedings linked to reassessment of duty, and the contrary objection that this would go beyond the show cause notice did not prevail. Case-Laws Central Excise Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54940