2014 (2) TMI 1203

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....ate For the Respondent : Ms. Suchitra Sharma, DR ORDER Per Mrs. Archana Wadhwa : During the period April, 1999 to August, 2003, the appellant exported 11 transformers without payment of duty to KEMA, Netherlands for the purpose of short-circuit testing. Out of the 11 transformers, four were damaged during the testing. These four damaged transformers were re-imported on payment of basic....

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....as in respect of three transformers and the second Show Cause Notice was for the remaining one transformer. The said Show Cause Notices culminated into an order passed by the original adjudicating authority denying the CENVAT credit and also imposing penalties. 3. On appeal, Commissioner (Appeals) held the first Show Cause Notice issued for three transformers as barred by limitation and set asi....

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....onditioning. Hence, the present appeal by the appellant. 4. After hearing both the sides duly represented by Shri Z.U. Alvi, Ld. Advocate appearing for the appellant and Ms. Suchitra Sharma, Ld. Departmental Representative for Revenue, I find that there is no dispute on the factual position. The transformer, at the time of their re-import has paid the custom duty including CVD on the "Comple....

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....f duty and it is the complete transformer which was subsequently converted into a new transformer, which was cleared on payment of duty. As per the provisions of Rule 3 (1) (vi) of CENVAT Rules 2001, an assessee is entitled to take the CENVAT credit of the additional duty on customs leviable on the goods imported and paid under Section 3 of the Customs Tariff Act, 1975. The Bill of Entry filed by ....