2017 (9) TMI 1739

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..... f customs payable by the appellant shall be allowed towards cenvat credit when the goods earlier manufactured in India and exported duty free, came back, shall be treated in par with domestic goods insofar as leviability of excise duty is concerned - appellant is not entitled to cenvat credit of the additional duty of customs paid since excise duty has already been lost by Revenue while the goods .....

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..... since there was no excise duty paid earlier since goods were exported under DEPB scheme. 3. It does not appeal to common sense why additional duty of customs payable by the appellant shall be allowed towards cenvat credit when the goods earlier manufactured in India and exported duty free, came back, shall be treated in par with domestic goods insofar as leviability of excise duty is concerned. .....

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