https://www.taxtmi.com/caselaws?id=122309 Imported inputs on which Cenvat credit was taken were re-exported to the foreign supplier because of quality rejection, and the Tribunal treated such re-export as covered by the applicable drawback and circular-based relief. The departmental circulars were read to allow export of inputs as such under bond without payment of duty, with no restriction excluding imported inputs from that benefit. Section 74 of the Customs Act was noted as relevant to re-export, and the earlier decision in RFH Metal Castings was followed. Credit therefore could not be denied merely because the inputs were imported and then re-exported for quality reasons. en-us Fri, 20 Apr 2007 00:00:00 +0530 Sat, 11 Aug 2012 12:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122309 Imported inputs on which Cenvat credit was taken were re-exported to the foreign supplier because of quality rejection, and the Tribunal treated such re-export as covered by the applicable drawback and circular-based relief. The departmental circulars were read to allow export of inputs as such under bond without payment of duty, with no restriction excluding imported inputs from that benefit. Section 74 of the Customs Act was noted as relevant to re-export, and the earlier decision in RFH Metal Castings was followed. Credit therefore could not be denied merely because the inputs were imported and then re-exported for quality reasons. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122309