2010 (10) TMI 993

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....e Appellant. Shri S.K. Bhaskar, SDR, for the Respondent. ORDER This appeal is directed against the impugned order denying the Cenvat credit availed by the appellant on finished goods. 2. The facts of the case are that scrutiny of ER-1, it was revealed that the appellant has availed cenvat credit on grey fabrics as well as finished goods. It was alleged against the appellant that t....

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....bviously it follows from this that such inputs should be allowed to be exported under bond without any reversal of the credit. He also relied upon the decision of this Tribunal in the case of CCE, Ahmedabad v. Tapsheel Enterprises reported in 2007 (216) E.L.T. 284 (Tri.). 4. On the other hand, leaned DR reiterated the finding of the lower appellate authority. 5. Heard and considere....

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....ke cenvat credit on the goods which were brought to their factory for being re-made, refined, re-conditioned or for any other reason. The assessee is entitled to take cenvat credit on receipt of such goods as inputs. The Board's Circular No. 283/117/96-CX., dated 31-12-1996 has clarified that if the inputs are exported as such on that also the cenvat credit is available to the assessee. Further, I....