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2015 (3) TMI 380 - CESTAT MUMBAIDenial of input credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - Denial of input service credit - service availed beyond the place of removal - Held that:- It is not disputed that the Rubber Conveyor Belts in question have been cleared by the appellant on payment of duty. Therefore, the duty paid at the time of clearance amounts to reversal of CENVAT Credit on inputs cleared "as such" or the activity of repairing, reconditioning etc. does not amounts to manufacture as per the decision in the case of Ajinkya Enterprises (2012 (7) TMI 141 - BOMBAY HIGH COURT). Therefore, I hold that the appellants are entitled to avail input credit on the Rubber Conveyor Belts in question. Further, I hold that in case of export, the place of removal is the port from where the goods have been exported. Therefore, the appellants are entitled to take input service credit on the CHA service. Accordingly, I hold that the appellants are entitled to take credit on input service in question. - Decided in favour of assesse.
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