https://www.taxtmi.com/caselaws?id=218717 The tribunal set aside the impugned order, waived the pre-deposit of dues amounting to Rs.1,34,25,664, and remanded the case for fresh adjudication. The dispute revolved around the applicant's entitlement to CENVAT Credit on bought-out spares exported, with the applicant arguing they were engaged in manufacturing transformers and exporting both transformers and operational spares. The tribunal directed the applicant to produce evidence showing the operational spares were supplied along with transformers as per customer orders. The case outcome required reconsideration by the adjudicating authority to assess the nature of the supplied spares. en-us Mon, 08 Oct 2012 00:00:00 +0530 Mon, 19 Nov 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218717 The tribunal set aside the impugned order, waived the pre-deposit of dues amounting to Rs.1,34,25,664, and remanded the case for fresh adjudication. The dispute revolved around the applicant's entitlement to CENVAT Credit on bought-out spares exported, with the applicant arguing they were engaged in manufacturing transformers and exporting both transformers and operational spares. The tribunal directed the applicant to produce evidence showing the operational spares were supplied along with transformers as per customer orders. The case outcome required reconsideration by the adjudicating authority to assess the nature of the supplied spares. Case-Laws Central Excise Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218717