TMI Blog2017 (3) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said allegation and confirmation by the authorities below inasmuch as in the Rule itself it is made clear that the goods which were initially cleared on payment of duty on its receipt be considered as ‘input’ and accordingly the CENVAT Credit would be admissible as if it is an ‘input’ under CCR, 2004 - appellant is eligible for credit on CVD - appeal allowed - decided in favor of appellant-assessee. - E/13453/2013-SM - A/10587/2017 - Dated:- 8-3-2017 - Dr. D.M. Misra, Member (Judicial) For Appellant: Written submissions For Respondent: Shri S.N. Gohil, A.R Per: Dr. D.M. Misra This appeal is filed against OIA No.PJ/269/VDR-II/2013-14, dt.08.08.2013, passed by Commissioner (Appeals), C.Ex. S.Tax, Vadodara. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m under Rule 16 of Central Excise Rules 2002 and in support, he referred to the judgment of the Tribunal in the case of Liugong India Pvt. Ltd Vs CCE Bhopal - 2016 (342) ELT 412 (Tri-Del). 4. The learned Authorized Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. I find that the short issue involved in the present case for determination is whether the Appellants are eligible for CENVAT Credit of CVD paid on the manufactured goods cleared initially without payment of duty under bond for export. It is not in dispute that the goods were exported for exhibition purpose and later returned at the time of re-import, the CVD was required to be paid. The Rule 16 of Central Excise Rules 2002 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which were cleared and brought back to the factory for being re-made, refined, re-conditioned or for any other reason , the assessee shall be eligible to take credit as if the such goods are received as input under CENVAT Credit Rules 2004. The Show Cause Notice proposed to deny the credit on the ground that it is their finished goods and CENVAT Credit Rules 2004 does not permit credit on the finished goods. I do not find any substance in the said allegation and confirmation by the authorities below inasmuch as in the Rule itself it is made clear that the goods which were initially cleared on payment of duty on its receipt be considered as input and accordingly the CENVAT Credit would be admissible as if it is an input under CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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