2008 (4) TMI 98

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....m falling under Chapter Heading 39.02 of the Central Excise Tariff. During the year 2001-2002. It had imported filter stacks and availed modvat credit of CVD. Later, the appellant exported the goods to the original seller for repairs vide ARE-1 No. 33/2004-05 dated 1.6.04 and invoice No. E/05 dated 1.6.04 declaring the value of the goods as Rs.2,02,500/-. The appellant also debited amount of Rs.32,400/- vide RG 23 C Part II dated 1.6.04 being the amount of credit originally availed of by them at the time of import.  Subsequently, on 20.12.04 they filed refund claim for the said amount of Rs.33,400/-. On 3.6.05 the appellant received show cause notice from the Assistant Commissioner against the proposed rejection of the refund claim inf....

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....processed are sent to a job worker for further processing, testing, repair, reconditioning or any other purpose, and  it is established from the records, challans or memos or any other document produced by the assessee taking the CENVAT credit that the goods are received back in the factory within one hundred  and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred and eighty days, the  manufacturer shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting  the CENVAT Credit or  otherwise,  but the manufacturer can take the CENVAT credit again when the inputs or capital goods are  r....

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....he Commissioner (Appeals) did not even care to mention  it. 5. In the ordinary course, I would have sent the case back for fresh consideration by the Assistant Commissioner after verification of the records as was done by the Single Member Bench of this Tribunal in appellant's own case (Appeal Nos. E/396, 1092-94 and 2341/05-SM) in identical circumstances. However, learned counsel of the appellant, referring to para 2 of the show cause notice, stated that the foundational facts not being in dispute, the appeal may be finally decided on merits.  It was stated  that from  para 2 of the show cause notice it would appear that filter stacks -34 in number-were sent for repairs vide ARE -1 No.33/2004-05  dated 1.6.04, a....