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2015 (10) TMI 1119 - CESTAT NEW DELHI

2015 (10) TMI 1119 - CESTAT NEW DELHI - 2015 (322) E.L.T. 743 (Tri. - Del.) - Denial of CENVAT Credit - Credit on CVD - Capital goods - held that:- The appellant took Cenvat credit on CVD paid on these capital goods. Some part of the capital goods was found to be defective and same was re-exported for repairs. The appellant reversed 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 .....

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es is totally incorrect. - Decided in favour of assessee. - E/59885/2013-EX (SM) - Final Order No. 51044/2015-EX (SM)(BR) - Dated:- 7-4-2015 - Shri Ashok Jindal, Member (J) Shri Pawan Shree Agarwal, Advocate, for the Appellant. Shri A.K. Dhawan, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying the Cenvat credit on capital goods to the appellant. 2. The facts of the case are that the appellant imported capital goods and had taken Cenvat credit on th .....

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value addition done by the supplier of the goods and taken the Cenvat credit on CVD paid on the charges of repairs and maintenance and taken the Cenvat credit which has already been reversed by the appellant on export of the said part of the capital goods. The Revenue s allegation is that as the capital goods were not sent as such for repairs and maintenance, therefore, Rule 4, 5(A) of the Cenvat Credit Rules, 2004 is not applicable to the facts of this case. It is further alleged that the invo .....

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