Rule 16: Repairing Transformers Isn't Manufacturing, No Excise Duty, But Reverse Cenvat Credit on Parts Required.

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....Return of goods - Rule 16 of the Central Excise Rules - the finding that repair of transformers amounts to manufacture is totally wrong finding in respect of clearance of repaired transformers no duty can be demanded, only Cenvat credit on cenvated parts used in repairs is required to be reversed. - AT....