2023 (11) TMI 414

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....of Central Excise Rules, 2001 read with notification no. 41/2001-CE (NT) dated 26th June 2021, and the duties of central excise attendant to 'parts and components' procured by them were availed as credit under CENVAT Credit Rules, 2004. It also happened that some of these exported 'transformers' had been returned to them for carrying out repairs which may have involved utilization of such inputs. Two such 'transformers' were re-exported in February 2008 after repairs and the appellant had, erroneously, reversed credit attributable to 'inputs' deployed for repairs to the extent of Rs.19,95,770/- and Rs. 21,36,861/- respectively. Restoration of this credit allowed by the original authority and, on appeal of Revenue, reversed by the first appe....

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....f credit came to be rejected by order [order-in-appeal no. BC/596/M-III/2012-13 dated 19th February 2013] of Commissioner of Central Excise (Appeals), Mumbai - II leading to the present appeal. In relation to two other transformers, re-exported in 2007-2009, credit of Rs. 25,89,574/- reversed at the instance of central excise authorities was sought to be restored vide letter dated 12th September 2012 which came to be rejected and further appeal before the first appellate authority yielded no success leading to the second appeal of assessee before us. 3. According to Learned Counsel for the assessee-appellant, in Crompton Greaves Ltd v. Commissioner of Central Excise, Navi Mumbai, appeal [E/2105/2010] challenging order [order-in-appeal no....