TMI Blog2015 (10) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed the Cenvat credit attributable to the parts exported for repairs. After repairs the capital goods received back by the appellant after CVD paid on the value addition done on account of repairs. The appellant took the Cenvat credit on CVD paid on value addition plus Cenvat credit reversed at the time of export. From the above facts it is clear that when the goods were sent for repairs by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereon. During the course of installation of the said capital goods they found that some parts of the capital goods are not properly functioning. Therefore, the said part of the capital goods was sent to the supplier of the goods located outside India. When the said part was exported for repairs and maintenance, the appellant reversed the Cenvat credit pertaining to that part. After repairs the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities denied Cenvat Credit. Against the said order appellant is before me. 3. The Ld. Counsel for the appellant submits that facts of the case are not in dispute that on export of capital goods for repairs they have reversed the Cenvat credit. Therefore, on receiving back the said capital goods they are entitled to take Cenvat credit. 4. On the other hand Ld. AR reiterated, the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant they have reversed the credit. Therefore, appellant are entitled to take Cenvat credit on receipt of the capital goods after repairs. In these circumstances, I hold that appellant is entitled to take Cenvat credit and Cenvat credit denied by the lower authorities is totally incorrect. 7. With these observations impugned order is set aside. Appeal is allowed with consequential relief if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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