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Issues: Whether the appellant was entitled to Cenvat credit of the additional duty of customs paid on re-imported defective goods and to the benefit of Notification No. 94/96-Cus. dated 16.12.1996.
Analysis: The goods had been exported duty free under the DEPB scheme and later came back into India as defective goods. The claim for Cenvat credit was examined against the background that excise duty had not been suffered on the earlier export and that allowing credit of the additional duty of customs would not be justified. On the facts found, the goods were to be treated as attracting excise-duty consequences on return, and the claimed credit was not available.
Conclusion: The appellant was not entitled to Cenvat credit of the additional duty of customs, and the benefit of Notification No. 94/96-Cus. dated 16.12.1996 was denied.
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