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TMI Blog2016 (11) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of such inputs. Further, in view of the Circular No.283/117/96-CX dated 31/12/1996 it is apparent that the credit on such inputs would be admissible - credit allowed - refund claim justified - appeal allowed - decided in favor of appellant. - APPEAL No. E/2105/10 - Order No. A/86740/16/SMB - Dated:- 23-3-2016 - Mr. Raju, Member (Technical) Ms. Aparna H. Advocate for appellant Shri. V.K. Shastri, Asst. Comm. (AR), for respondent Per: Raju 1. The appellants are engaged in manufacturers of transformers. They had originally exported the transformers which were received back for certain repairs. After repairs, he said transformers were re-exported. During the repair, certain goods were used on which excise duty was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression as if such inputs have been manufactured in the same factory) under the erstwhile Rule 57F(1)(ii) which covered all such cases within the ambit of proviso to Rule 57F(4). This expression was omitted by Notification No. 28/95-C.E., (N.T.) dated 29-6-1995 with a view to simplify the clearance procedure, which has created a doubt in respect of utilisation of credit in such cases. It is not the intention of the Government to debar such manufacturer-exporters from utilising credit. Clearance of inputs as such for export under bond can still be treated at par with final product and the manner of utilisation of credit in such cases will be governed by the provisions of the proviso to Rule 57F(4). 2.1 In this regard CBEC has clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner himself. She also relied on the decision of the Tribunal in the case of Transformers Electricals - 2006 (205) ELT 1136 (T) where under similar circumstances credit of inputs duty has been allowed. 3. The learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that co-ordinate Bench of this Tribunal in the case of Transformers Electricals (supra) has exactly similar circumstances allowed the credit. I also find that the Commissioner in the appellant s own case for the subsequent period has allowed the credit of such inputs. Further, in view of the circular cited by the learned Counsel it I is apparent that the credit on such inputs would be admissible. In view of the above, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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