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2016 (11) TMI 923 - AT - Central ExciseRefund claim - reversal of CENVAT credit wrongly - exported goods received for repairs, during the repair, certain goods were used on which excise duty was paid. The appellant had taken credit of those goods. The said credit was however reversed when the transformers were re-exported after repairs - Is refund claim justified? - Held that: - I find that co-ordinate Bench of this Tribunal in the case of Transformers & Electricals [2006 (7) TMI 441 - CESTAT, BANGALORE] has in exactly similar circumstances allowed the credit. I also find that the Commissioner in the appellant’s own case for the subsequent period has allowed the credit of such inputs. Further, in view of the Circular No.283/117/96-CX dated 31/12/1996 it is apparent that the credit on such inputs would be admissible - credit allowed - refund claim justified - appeal allowed - decided in favor of appellant.
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