2013 (3) TMI 428

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..... to the Revenue was not liable to be paid, the appellant have reversed the entire input credit - Held that:- The decisions of Crompton Greaves Ltd. (2008 (5) TMI 180 - CESTAT MUMBAI), Vickers systems International Ltd. (2007 (12) TMI 140 - CESTAT, MUMBAI), Ajinkya Enterprises (2009 (7) TMI 944 - CESTAT, MUMBAI) states that the duty paid at the time of clearance of the product, which was not requ .....

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..... Linnited (MSIL) and made supplies to their OE division. Parts of PG kits were also supplied to MSIL SPD Division. The Appellant has imported total 270 Nos. of fuel system analyzer (FSA) from their collaborator and used some FSA in their factory for testing and inspection of PG Kits. SPD Division of MSIL placed orders to the Appellant to supply Fuel System Analyzer (FSA). The Appellant sold total .....

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..... contention that the entire exercise was revenue neutral inasmuch as by paying duty at the time of furnace of the goods, which according to the Revenue was not liable to be paid, the appellant have reversed the entire input credit. For the above proposition they relied on the following decisions of the Tribunal. (i) Crompton Greaves Ltd. - 2008 (230) E.LT. 488 (Tri - Mumbai) (ii) Vickers sy .....

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