K.S.JHAVERI,J. - (1.) In all these appeals, the common questions of law and facts are involved, therefore they are decided by this common judgment.
(2.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee.
(3.) This Court while admitting the appeals on different dates has framed the following substantial question of law:- "Whether the Tribunal is right in law in allowing Cenvat Credit of the duty paid in respect of imported inputs/components which were found faulty during testing process prior to the issuance of the same into the manufacturing process of final product and the same inputs were re-exported to the overseas supplier without reversing the Cenvat Credit availed earlier when as per provisions of Rule 3(5) of the Cenvat Credit Rules, 2004, when inputs on which Cenvat Credit has been taken are removed as such from the factory premises by the manufacturer of final product, the manufacturer is required to pay amount equal to the cenvat credit availed in respect of such inputs?";