Per T.K. Jayaraman : This appeal has been filed against Order-in-Appeal No. 16/2004-CE dated 30.1.2004 passed by the Commissioner of Central Excise (A), Cochin.

2. The facts of the case are as follows:

The appellants are manufacturers of transformers. They availed cenvat credit on inputs as well as capital goods. They had exported one transformer to Oman on 3.2.2000. Subsequently, the transformer was re-imported for repairs on free of cost basis on 5.7.2002. The same was exported after repairs on 29.11.2002. For repairs, the appellants used various inputs valued at Rs. 2,81,970/-. The credit availed on the above inputs was to the tune of Rs. 45,115/-. The lower authority held that the activities undertaken on transformers were only repairs and therefore, ordered reversal of the cenvat credit with interest. The appellants approached the Commissioner (A) who upheld the order of the lower authority. The Commissioner (A) held that repair does not amount to manufacture and hence, the input credit would not have been paid and therefore, he upheld the order of the lower authority. The appellants are aggrieved over the impugned order and have come before this Tribunal for relief.

3. Shri