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2014 (1) TMI 727
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....ORDER Per P.K. Das; 1. All these applications are arising from a common order and hence are taken up together for disposal. 2. Applicant is engaged in the manufacture of various types of motor vehicle chassis. Applicant received back some duty paid chassis at their factory during Dec'08 to Dec'09 for repair and reconditioning and availed Cenvat credit under Rule 16 of Cenvat Credit Rules,....
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....n book. He submits that Tribunal in the case of Maruti Udyog Ltd. Vs CCE New Delhi - 2002 (146) ELT 427 (Tri.-Del.) has held that dismantling and rebuilding of the vehicle amounts to 'manufacture' of vehicle. He submits that this decision has been upheld by Honble Punjab & Haryana High Court as reported in 2010-TIOL-145-HC-P&H. He also relied upon the decision of the Tribunal in the case of Apoll....
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....ion Bench of the Tribunal in the case of Markfed HDPE Sacks Plant Vs CCE Ludhiana - 2011 (271) ELT 396 (Tri.-Del.) and Toyota Kirloskar Motor Pvt. Ltd. - 2008 (225) ELT 385 (Tri.-Bang.) held that the assessee has to pay the amount equal to credit availed by them in the case of goods returned to factory for repair and not subject to process of manufacture. He strongly contested the chart produced b....