Repairing and maintaining equipment for reuse isn't manufacturing; Cenvat Credit allowed for service tax on related services.

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Full Text of the Document

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....Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR....