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TMI Blog2023 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... tification no. 41/2001-CE (NT) dated 26th June 2021, and the duties of central excise attendant to 'parts and components' procured by them were availed as credit under CENVAT Credit Rules, 2004. It also happened that some of these exported 'transformers' had been returned to them for carrying out repairs which may have involved utilization of such inputs. Two such 'transformers' were re-exported in February 2008 after repairs and the appellant had, erroneously, reversed credit attributable to 'inputs' deployed for repairs to the extent of Rs.19,95,770/- and Rs. 21,36,861/- respectively. Restoration of this credit allowed by the original authority and, on appeal of Revenue, reversed by the first appellate authority, was remitted by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal no. BC/596/M-III/2012-13 dated 19th February 2013] of Commissioner of Central Excise (Appeals), Mumbai - II leading to the present appeal. In relation to two other transformers, re-exported in 2007-2009, credit of Rs. 25,89,574/- reversed at the instance of central excise authorities was sought to be restored vide letter dated 12th September 2012 which came to be rejected and further appeal before the first appellate authority yielded no success leading to the second appeal of assessee before us. 3. According to Learned Counsel for the assessee-appellant, in Crompton Greaves Ltd v. Commissioner of Central Excise, Navi Mumbai, appeal [E/2105/2010] challenging order [order-in-appeal no. PKS/320/BEL/2010 DATED 24th September 2010] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the repairs are contained in the goods exported. The provisions pointed out by the learned Representative of the appellant provided for excise rebate even in respect of inputs used in the processing of export goods. In these circumstances, there is no merit in the impugned order passed by the Commissioner (A). There is no necessity for reversing the credit. Hence, we allow the appeal with consequential relief, if any.' Moreover, the appellant-assessee had been seeking restoration of credit that they had been forcibly deprived of at the instance of the central excise authorities. 7. In view of our finding supra, that the impugned goods constitute 'inputs' in terms of rule 2(k) of CENVAT Credit Rules, 2004, rejection of claim for res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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