2006 (7) TMI 56

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....-Appeal No.16/2004-CE 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 one transformer to Oman on 3.2.2000. Subsequently, the transformer was re-imported for repairs on free of cost basis on 5.7.200....

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....alf of the appellant and Shri RK. Singla JCDR for the Revenue. 4. Shri V. Gangadharan, Co. Rep. invited out attention to Notification No. 43/2001-CE non-tariff dated 26.6.2001 notifying the conditions, safeguards and procedures for procurement of the excisable goods without payment of duty for the purpose of use in the manufacture or processing of export goods and their exportation out of India....

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....he learned JCDR fairly conceded the view point of the appellant. 6. We h4ve 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. The provisions pointed out by the learned Representative of the appella....