https://www.taxtmi.com/caselaws?id=378697 The Tribunal set aside the order that reversed cenvat credit and imposed penalties on the appellant in a dispute concerning the export of machinery. The Tribunal found that the machinery was assembled at the buyer's site, and the appellant had procured and processed components in their factory, justifying the availment of cenvat credit. Legal precedents were cited to establish that the duty paid at export stage deemed the credit availed on inputs as reversed. The appeal was allowed in favor of the appellant, considering the cenvat credit as non-taken ab initio. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378697 The Tribunal set aside the order that reversed cenvat credit and imposed penalties on the appellant in a dispute concerning the export of machinery. The Tribunal found that the machinery was assembled at the buyer's site, and the appellant had procured and processed components in their factory, justifying the availment of cenvat credit. Legal precedents were cited to establish that the duty paid at export stage deemed the credit availed on inputs as reversed. The appeal was allowed in favor of the appellant, considering the cenvat credit as non-taken ab initio. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378697