2026-VIL-40-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Reversal of CENVAT credit on inputs and input services used for repair and refurbishment of imported used tunnel boring machines - Department issued notice alleging that the availment of CENVAT credit by the respondent on the inputs and input services used for the repair and refurbishment process is in contravention of the CENVAT Credit Rules, 2004 as the said activity does not amount to 'manufacture' within the meaning of Section 2(f) of the Central Excise Act, 1944 - Whether the activity of repair and refurbishment undertaken by the respondent on the imported used TBMs amounts to 'manufacture' within the meaning of Section 2(f) of the CEA, 1944, and consequently, whether the respondent is eligible for CENVAT credit on the inputs and input services utilized for the same - HELD - In another case involving the respondent, the Commissioner had held that the activity undertaken by the respondent amounted to 'manufacture' within the meaning of Section 2(f) of the Central Excise Act, 1944, and this order was further accepted by the Committee of Chief Commissioners on review. Once the department has accepted that the respondent's activity of repair and refurbishment amounts to 'manufacture', it follows that the respondent is eligible for CENVAT credit on the inputs and input services utilized for the same - The activity of repair and refurbishment undertaken by the respondent on the imported used TBMs amounts to 'manufacture' within the meaning of Section 2(f) of the Central Excise Act, 1944, and the respondent is eligible for CENVAT credit on the inputs and input services utilized for the same - The Revenue’s appeal is rejected being not maintainable
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