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2018 (2) TMI 1241 - AT - Central ExciseCENVAT credit of CVD - re-import of goods for repair - manufacture or not? - Held that: - the goods have been re-imported upon return of the same by the foreign buyer - Though the list of processes is elaborate, it cannot be said that the processes have changed the goods substantially and anything new has come into existence. The re-packing of the same will not alter the nature of the goods - the re-imported goods have been subjected to only various processes of repair and refurbishment and same cannot be considered as processes of manufacture as per Section 2 (f) of the Central Excise Act, 1944. The appellant is not required to pay the excise duty when such re-processed goods are cleared but are required to reverse the Cenvat credit availed at the time of re-entry of the goods back into the factory. Appeal dismissed - decided against appellant.
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