2007 (5) TMI 97

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.... (Appeals) No. 7/2006(Ahd-I), dt. 5-1-2006, by which the order of original authority No. 36/AC/DA/2005, dt. 30-8-05 was set aside. 2. Heard the both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant are manufacturer of S.O. dyes falling under heading 32.04.29 of Central Excise Tariff Act, 1985. They are availing Cenvat credit facility in respect of inputs going int....

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....t into factory (even if not manufactured by them) for being remade, refined, reconditioned or for any other reason and accordingly, allowed the appeal. 4. Learned JDR submits that the process to which the goods are subjected, does not amount to manufacture and hence the credit taken requires to be reversed on removal. To remove such goods for export without payment of duty and without reversal ....

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....id at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received under the CENVAT Credit Rules, 2002 and utilize this credit according to the said rules. (2) If the proce....

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....emove the goods subsequently subject to such conditions as may be specified by the Commissioner." 7. The S.O. Dyes manufactured by third party have been purchased by the appellant and there is no dispute that the same was duty paid. The duty paid on such finished goods were available as rebate if it was directly exported by the original manufacturer. The appellant has taken the credit and has u....