https://www.taxtmi.com/caselaws?id=334905 Cenvat credit on duty-paid inputs used to repair transformers later re-exported was held admissible because the inputs were used in connection with export activity and the governing export framework, supported by a departmental circular, did not justify denial of credit. A co-ordinate Bench had allowed credit in materially similar facts, and a later period was also accepted by the Commissioner. The reversal of credit was therefore not sustainable, and the refund claim based on that reversal was restored. en-us Wed, 23 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334905 Cenvat credit on duty-paid inputs used to repair transformers later re-exported was held admissible because the inputs were used in connection with export activity and the governing export framework, supported by a departmental circular, did not justify denial of credit. A co-ordinate Bench had allowed credit in materially similar facts, and a later period was also accepted by the Commissioner. The reversal of credit was therefore not sustainable, and the refund claim based on that reversal was restored. Case-Laws Central Excise Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334905