Per Moheeb Ali : The appellant exported a consignment of Chloro Benzene Compound falling under Chapter Sub-heading 29.21 of CETA manufactured by them. The buyer abroad rejected the consignments. The appellant sought permission to reimport the consignment and to take the goods into their registered premises for remaking, repairing etc. Such permission was granted subject to the condition that the appellant shall not take credit of CVD paid. Thereupon the appellant imported and cleared the said goods under two Bills of Entry. At the time of import they paid CVD applicable. The total CVD paid is Rs. 2,32,401/-. The appellant took credit of CVD paid in their RG 23A Pt.II on the strength of the Bills of Entry under which CVD was paid. Reprocessed the said goods and cleared them again on payment of appropriate duty.

2. The Department denied the credit so taken on two grounds. (a) Permission to reprocess the goods was given on the specific condition that the appellant shall not take credit of CVD paid and (b) the appellant while bringing back the goods for reprocessing has not filed a declaration under Rule 57G which calls for such declaration.

3. The Commissioner (A) in the impugned o