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Crompton Greaves Ltd. Versus Commissioner of Central Excise, Navi Mumbai

2016 (11) TMI 923 - CESTAT MUMBAI

Refund claim - reversal of CENVAT credit wrongly - exported goods received for repairs, during the repair, certain goods were used on which excise duty was paid. The appellant had taken credit of those goods. The said credit was however reversed when the transformers were re-exported after repairs - Is refund claim justified? - Held that: - I find that co-ordinate Bench of this Tribunal in the case of Transformers & Electricals [2006 (7) TMI 441 - CESTAT, BANGALORE] has in exactly similar circum .....

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ate for appellant Shri. V.K. Shastri, Asst. Comm. (AR), for respondent Per: Raju 1. The appellants are engaged in manufacturers of transformers. They had originally exported the transformers which were received back for certain repairs. After repairs, he said transformers were re-exported. During the repair, certain goods were used on which excise duty was paid. The appellant had taken credit of those goods. The said credit was however reversed when the transformers were re-exported after repair .....

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Circular No.283/117/96-CX dated 31/12/1996 wherein CBEC has clarified as follows: Rule 3. 57A(1) provides for the general scheme of Modvat given in Section V(AA) of the Central Excise Rules, 1944 and it indeed mentions that credit of duty will be allowed for utilising towards payment of duty of excise leviable on the final products. Whereas Rule 57F is a more specific provision regarding manner of utilisation of the inputs and the manner of utilisation of the credit allowed in respect of duty pa .....

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f proviso to Rule 57F(4). This expression was omitted by Notification No. 28/95-C.E., (N.T.) dated 29-6-1995 with a view to simplify the clearance procedure, which has created a doubt in respect of utilisation of credit in such cases. It is not the intention of the Government to debar such manufacturer-exporters from utilising credit. Clearance of inputs as such for export under bond can still be treated at par with final product and the manner of utilisation of credit in such cases will be gove .....

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