2006 (7) TMI 441

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....gla, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 16/2004-C.E., dated 30-1-2004 passed by the Commissioner of Central Excise (A), Cochin. 2. The facts of the case are as follows. The appellants are manufacturers of transformers. They availed Cenvat credit on inputs as well as capital goods. They had exported ....

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....gned order and have come before this Tribunal for relief. 3. Shri V. Gangadharan, Representative of the Company appeared on behalf of the appellant and Shri R.K. Singla, JCDR for the Revenue. 4. Shri V. Gangadharan, Co. Rep. invited out attention to Notification No. 43/2001-C.E. non-tariff dated 26-6-2001 notifying the conditions, safeguards and procedures for procurement of the excisa....

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.... Part VI relating to "Manufacture of Export Goods in Bond". 5. The learned JCDR fairly conceded the view point of the appellant. 6. We have gone through the records of the case carefully. The goods on which Cenvat credit have been availed were used in the repair of the transformers which was re-exported. In other words, the inputs used in the repairs are contained in the goods exported....