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2017 (8) TMI 1034 - ALLAHABAD HIGH COURTCENVAT credit - Manufacture or repair? - Some of the picture tubes were found to be defective and these were sent to the manufacturer for repair and after repair they were getting the picture tubes - denial of credit on the ground that the manufacturer of the picture tubes that is Samtel Colour Ltd., had in fact cleared new picture tubes and the picture tubes received by the appellants were not the same, which were returned as defective - Held that: - this Court in a case relating to Central Excise has taken a view that this was not correct and the department had wrongly presumed that the picture tubes, which were being sent after repair were new ones or that the process of manufacture had taken place - appeal dismissed - decided against Department.
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