Process undertaken on the TV sets received back cannot be ...
Returned TV Sets Not Manufacturing; Full Cenvat Credit Reversal Required, Partial Stay Granted.
November 10, 2014
Case Laws Central Excise AT
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 - stay granted partly - AT
View Source