https://www.taxtmi.com/caselaws?id=265844 The appellant imported capital goods and claimed Cenvat credit on the CVD paid. After exporting defective parts for repairs and reversing the credit, they sought to claim credit on repair charges upon receiving the goods back. The Revenue denied credit, but the judge ruled in favor of the appellant, noting the proper procedures followed and overturning the lower authorities' decision. The appellant was deemed entitled to claim the Cenvat credit, emphasizing adherence to rules when availing credit on capital goods, even in cases involving exports for repairs. en-us Tue, 07 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265844 The appellant imported capital goods and claimed Cenvat credit on the CVD paid. After exporting defective parts for repairs and reversing the credit, they sought to claim credit on repair charges upon receiving the goods back. The Revenue denied credit, but the judge ruled in favor of the appellant, noting the proper procedures followed and overturning the lower authorities' decision. The appellant was deemed entitled to claim the Cenvat credit, emphasizing adherence to rules when availing credit on capital goods, even in cases involving exports for repairs. Case-Laws Central Excise Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265844