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2014 (11) TMI 302 - CESTAT BANGALOREWaiver of Pre-deposit - Repairing of TV sets - Manufacturing activity or mere repairing activity - CENVAT credit eligibility - Differential duty - Whether TV sets removed on payment of duty are the same ones' received for repairs and removed - Whether appellant could not have taken Cenvat credit of the duty paid on TV sets which were received back by them and sold again - Assessee failed to account for receipt of returned goods vis-a-vis dispatched items as required under Rule 16 of the Cenvat Credit Rules - Adjudicating authority also dismissed statement submitted by assessee matching the removed TV sets with the received ones without verification with available records - Held that:- appellant simply paid the duty applicable at the time of removal of repaired TV sets taking a stand that the process undertaken by them amount to manufacture. In our view, having regard to the nature of the product, manufacturing process and activity undertaken by the appellant as per their own statement, the process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets to their factory and not the amount payable on fresh removal of TV sets as duty during the relevant period. - Partial stay granted.
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