2015 (10) TMI 1119

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.... the Appellant. Shri A.K. Dhawan, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying the Cenvat credit on capital goods to the appellant. 2. The facts of the case are that the appellant imported capital goods and had taken Cenvat credit on the CVD paid thereon. During the course of installation of the said capital goods they found that some....

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.... Credit Rules, 2004 is not applicable to the facts of this case. It is further alleged that the invoices against which after repairs and maintenance of capital goods received by the appellant is not a proper document to avail Cenvat Credit on CVD paid by them at earlier stage. Therefore, both the lower authorities denied Cenvat Credit. Against the said order appellant is before me. 3. The ....

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.... repairs the capital goods received back by the appellant after CVD paid on the value addition done on account of repairs. The appellant took the Cenvat credit on CVD paid on value addition plus Cenvat credit reversed at the time of export. From the above facts it is clear that when the goods were sent for repairs by the appellant they have reversed the credit. Therefore, appellant are entitled to....