Repair Inputs Deemed Part of Manufacturing Process u/s 2(f), Eligible for CENVAT Credit.

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....CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the manufactured products - Any process which is incidental or ancillary to completion of the manufactured products is to be held as the process of manufacture in terms of Section 2(f) - AT....