Court Allows CENVAT Credit on Re-Imported Rubber Stoppers; Rejects Revenue's Claim of Non-Qualification as 'Input' Goods.

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....CENVAT credit - Rubber Stoppers - exported goods re-imported on rejection - credit availed on CVD which was required to be paid at the time of re-import - denial of credit on the ground that the said product being finished goods and does not fall under the category of ‘input’ or ‘capital goods’ - contention of revenue is not correct - credit allowed - AT....