CENVAT Credit Claimed for Duty Paid on Repaired Transformer Returned to Factory; Case Favors Assessee.

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....CENVAT Credit - transformer which was sent for a short period were cleared on payment of duty and after the repair, the transformer was cleared, the standby transformer comes back to the factory and on which the applicants are taking credit of the duty paid on the same - prima facie case is in favor of assessee - AT....