9911796707
TMI Blog2011 (5) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant are manufacturer of various products such caustic soda, liquid chlorine, bleaching powder, hydrogen etc. They had imported some capital goods and had taken Cenvat Credit of additional custom duty in respect of the same. Subsequently on account of defect, the capital goods were exported to the supplier without paying any duty under LUT-I. There is no dispute that the goods have been retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bond, that the goods had been sent abroad for repairs, that since the goods had been exported under bond without payment of duty Cenvat Credit was not required to be reversed, that there are Board s instructions No.345/2000-TRU dated 29.08.2000 to this effect, that this Tribunal in the case of Zydex Industries vs. CCE, Vadodara reported in 2007(219)/ELT/ 601(Tri.Ahmd.) has held that in such cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions from the Departmental Representative and perused the records. 6. In this case, at the time of installation of imported goods in the factory, Cenvat Credit of additional custom duty paid have been taken. As per the provisions of the Cenvat Credit Rules, if such Cenvet credit availed capital goods are cleared as such, i.e., as capital goods, an amount as prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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