Commissioner Of Customs (Import), ... vs M/S. Abb Ltd on 21 July, 2009
Therefore we find that the ratio of the decisions of the Tribunal in the case of CCE v. American Auto Services and CCE v. ABB (supra) are applicable on the facts of the present case hence the reversal of credit availed at the time of receipt of inputs is sufficient at the time of clearance of inputs as such from the factory of production hence the demand is not sustainable and set aside and appeal in this regard is allowed.