https://www.taxtmi.com/caselaws?id=259219 The Tribunal ruled in favor of the appellant, holding that countervailing duty credit reversal for defective parts re-exported after being used in manufacturing is not warranted. The Tribunal found that the parts were tested during or after assembly, not before, and established that credit reversal is not required when defective parts are discovered during assembly. Citing relevant precedents, the Tribunal concluded that re-exporting defective parts after use does not necessitate credit reversal, ultimately setting aside the Revenue's claim and granting relief to the appellant. en-us Thu, 21 Aug 2014 00:00:00 +0530 Thu, 12 May 2016 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259219 The Tribunal ruled in favor of the appellant, holding that countervailing duty credit reversal for defective parts re-exported after being used in manufacturing is not warranted. The Tribunal found that the parts were tested during or after assembly, not before, and established that credit reversal is not required when defective parts are discovered during assembly. Citing relevant precedents, the Tribunal concluded that re-exporting defective parts after use does not necessitate credit reversal, ultimately setting aside the Revenue's claim and granting relief to the appellant. Case-Laws Central Excise Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259219