2017 (3) TMI 1004

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....69/VDR-II/2013-14, dt.08.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. 2. Briefly stated the facts of the case are that the Appellants had initially exported Standup and Zipped Pouch making Machine manufactured by them under bond for exhibition purposes, which was later brought back to India and necessary Bill of Entry on re-import was filed. At the time of re-import of the ....

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....n its return, the CVD was paid and accordingly the CENVAT Credit on the CVD amount was availed in accordance with the Rule 16 of Central Excise Rules 2002. He submits that after making some value addition, they cleared the goods on payment of appropriate duty which is more than the credit availed. It is his contention that the CENVAT Credit on receipt of the goods is admissible to them under Rule ....

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....ry: (1) Where any goods on which duty had been paid 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 as inputs under the CENVAT Credit Rules 2002 and utilize t....

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....ned, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner." 6. On a plain reading of the said Rule, I find that the goods which were cleared and brought back to the factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall be eligible to take credit as if the such goods ....