Appeal allowed as appellant proved duty payment, Cenvat credit granted for re-imported goods

The appeal was allowed as the appellant successfully demonstrated the payment of duty through a certificate from the Asst. Commissioner of Customs, resulting in the Cenvat credit of CVD being granted for the re-imported goods. The Revenue's insufficient evidence led to the impugned order being set aside.

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The appeal involved the availment of Cenvat credit of CVD paid by the appellant on re-importation of goods. The appellant provided a certificate from the Asst. Commissioner of Customs confirming duty payment. The Revenue failed to make a strong case, leading to the impugned order being set aside, and the appeal allowed.

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