TMI Blog2007 (4) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order of the Commissioner (Appeals) No. Commr(A)/159/VDR-I/2005, dated 16-6-05 which upheld the order of the original authority No. Demand/22/2005, dated 28-2-2005. 2. Heard both sides. 3. The relevant facts, in brief, are follows: (a) The appellant availed Cenvat credit CVD paid on inputs at the time of import. Because of quality problem some inputs on which credit was taken wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F.No. 345/2/2000-TRU, dated 29-8-2000 (thereof para 8). He also relies on the order of the Tribunal in the case of C.C.E., Jaipur-I v. RFH Metal Castings (P) Ltd. - 2005 (184) E.L.T. 194 (Tri-Del). 5. Learned SDR reiterates the findings of the Commissioner (Appeals) and adds that the Circulars referred to by the ld. Advocate are to be applied to goods locally procured and exported and not to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from domestic source. In this context, para 8 of the Board s Circular dated 29-8-2000 is reproduced below: 8. Explanation to Clause (b) of sub-rule (1) of Rule 57AB refers to payment of appropriate duty of excise if the inputs or capital goods are removed as such from a factory. It has been pointed out that there may a situation where the input or capital goods are exported. Doubt has been e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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