Cenvat Credit Granted: Repairing and Reconditioning Processes Qualify for Input Credit on Rubber Conveyor Belts.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - appellants are entitled to avail input credit on the Rubber Conveyor Belts in question - AT....