Cenvat

This query is : Resolved

Prity (Querist)
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16 February 2010 I seek ur view regarding taking cenvat on the goods received back after repairing. The case is- there is an imported machinery which we have sent for repairing. As we donot receive it within 180 days,we pay cenvat availed on it on original imports. Now when we receive it back, again bill of entry is filed and we end up paying duties at custom port. As a general practice we avail credit which we paid on expiry of 180 days. But here as we have paid duties twice (1) at the time of lapse of 180 days (2) at the time of reimport. Of which amount we shall avail cenvat. Please provide reference to rules or any case law precedent to the case.