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2017 (10) TMI 129 - AT - Central ExciseCENVAT credit - CVD paid on imported inputs - inputs - Department took the view that appellants were not eligible to avail CENVAT credit in respect of the imported inputs which had been re-exported - Held that: - What is not in dispute is that the imported inputs which had not been used in the manufacture of Relays, for various reasons, have been re-exported. It is not the case that, pursuant to such re-export, appellants have claimed any drawback in respect of duties suffered on the re-exported product or, for that matter, any export benefit thereon. From the facts on record, we find that it appears that they have not claimed even any refund or drawback in respect of the concession rate of customs duty initially paid on the imported inputs - once the imported inputs have been re-exported, this would bring about a legal position as if the said goods had not been imported at all. Appellant also complied with all the provisions of the CIGCRDMEG Rules while effecting re-export of the impugned goods. Identical situation came up in the case of M/s. MRF Ltd. Versus Central Excise and Service Tax [2016 (3) TMI 439 - CESTAT CHENNAI], where it was held that in the Board's circular No.283/117/96 dated 31.12.1996 it has been clearly stated that the credit availed on inputs which are re-exported as such under Bond need not be reversed. Appeal allowed - decided in favor of appellant.
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