https://www.taxtmi.com/caselaws?id=176477 CENVAT credit was held admissible on additional customs duty paid on re-imported transformers because duty had been discharged on the goods as complete units, and later repair or replacement of damaged parts did not change that position. Rule 3(1)(vi) of the CENVAT Credit Rules, 2001 allowed credit of the additional duty under Section 3 of the Customs Tariff Act, 1975, and Rule 16 of the Central Excise Rules, 2002 was found inapplicable on these facts. The demand also failed on limitation because the credit was taken in September 2003 and the show cause notice was issued only in March 2007. en-us Thu, 13 Feb 2014 00:00:00 +0530 Thu, 04 Feb 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176477 CENVAT credit was held admissible on additional customs duty paid on re-imported transformers because duty had been discharged on the goods as complete units, and later repair or replacement of damaged parts did not change that position. Rule 3(1)(vi) of the CENVAT Credit Rules, 2001 allowed credit of the additional duty under Section 3 of the Customs Tariff Act, 1975, and Rule 16 of the Central Excise Rules, 2002 was found inapplicable on these facts. The demand also failed on limitation because the credit was taken in September 2003 and the show cause notice was issued only in March 2007. Case-Laws Central Excise Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176477