9911796707
TMI Blog2023 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... extent that the impugned goods had been deployed in rendering of taxable service or service that had exported, eligibility for availment of CENVAT credit cannot be denied. Accordingly, there is no merit in the appeal of Revenue which is dismissed. In view of the finding that the impugned goods constitute inputs in terms of rule 2(k) of CENVAT Credit Rules, 2004, rejection of claim for restoration of credit is not tenable. Accordingly, the applications are restored to the original authority for disposal in terms of section 11B of Central Excise Act, 1944 Appeal disposed off. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Aditya Chitale, Advocate for the assessee-appellant Shri Bhilegao ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing which show cause notice came to be issued to the appellant as on 12th May 2012 for appropriation thereof. In the meanwhile, the appellant also, vide, application dated 29th June 2012, sought restoration of credit of ₹ 75,90,509/- thus reversed, which came to be rejected by ex-parte order dated 14th September 2012. The earlier notice for appropriation was dropped by Commissioner of Central Excise vide order-in-original dated 3rd December 2012. Revenue is in appeal against dropping of the appropriation with the plea that the said goods utilized in repairs are not inputs within the meaning of rule 2(k) of CENVAT Credit Rules, 2004. It would also appear that the appellant-Commissioner was inclined to discard applicability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he deployment of the impugned goods not for manufacture but for repair and which was neither within the ambit of rule 2(k) of CENVAT Credit Rules, 2004 nor cleared as such within flexibility afforded by rule 4 of CENVAT Credit Rules, 2004. Nonetheless, the repair executed by the appellant, even if not manufactured, would be tantamount to service and to the extent that the impugned goods had been deployed in rendering of taxable service or service that had exported, eligibility for availment of CENVAT credit cannot be denied. Accordingly, there is no merit in the appeal of Revenue which is dismissed. 6. What now remains to be disposed off were the disputes arising from rejection of the claim for refund. Eligibility for claim for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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