9911796707
TMI Blog2014 (2) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 3 (1) (vi) of CENVAT Rules 2001, an assessee is entitled to take the CENVAT credit of the additional duty on customs leviable on the goods imported and paid under Section 3 of the Customs Tariff Act, 1975. The Bill of Entry filed by the appellant clearly reveals the payment of CVD on the complete transformer. Merely because on account of under-going through sea-voyage from India to Holland and back, some of the parts might have got damaged requiring re-attaching, re-conditioning/repair cannot be made a ground for denial of the duty paid on the said parts. Even at the cost of repetition, I would like to observe that it is not the parts, which were imported by the appellant but the complete transform and at the time of payment of CVD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 12,96,942/- (Rupees twelve lakh ninety six thousand nine hundred and forty two only). The first Show Cause Notice was in respect of three transformers and the second Show Cause Notice was for the remaining one transformer. The said Show Cause Notices culminated into an order passed by the original adjudicating authority denying the CENVAT credit and also imposing penalties. 3. On appeal, Commissioner (Appeals) held the first Show Cause Notice issued for three transformers as barred by limitation and set aside the confirmation. However, he confirmed the denial of credit in respect of one transformer covered by the second Show Cause Notice on the ground that the some of the parts of the said transformer were damaged and were replaced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant on the full value of the transformer including the value of the damaged parts. It is not the case of the Revenue that parts were imported separately and duty was paid on the separate parts. It is a complete transformer, which was imported on payment of duty and it is the complete transformer which was subsequently converted into a new transformer, which was cleared on payment of duty. As per the provisions of Rule 3 (1) (vi) of CENVAT Rules 2001, an assessee is entitled to take the CENVAT credit of the additional duty on customs leviable on the goods imported and paid under Section 3 of the Customs Tariff Act, 1975. The Bill of Entry filed by the appellant clearly reveals the payment of CVD on the complete transformer. Merel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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