TMI Blog2014 (9) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods on which credit has been taken, Circular issued by Board in 1996 as well as in 2000, clearly says that the manufacturer assessee is entitled to clear the inputs or capital goods for export (on which credit has been taken) under bond without payment of duty. - appellant is not required to reverse Cenvat credit taken on the capital goods, which was procured and subsequently re-exported - Decided in favour of assessee. - E/87293/2013-Mum - Final Order No. A/140/2014-WZB/C-II(EB) - Dated:- 19-2-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Ms. Anjali Hirawat, Advocate, for the Appellant. Dr. B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER The appeal is directed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can export the goods under bond without payment of duty and this facility was available as per the excise procedure. Therefore, there is no bar on the manufacturer to remove inputs/capital goods in terms of the Explanation under sub-rule (2) of Rule 18. This clarification was reiterated in the Circular dated 29-8-2000 in the context of the Cenvat Credit Rules and it was made clear that the assessee who takes the credit can remove the inputs/capital goods on which the credit has been taken for export under bond. An identical issue had come up before the Tribunal in the case of Videocon International Ltd. v. Commissioner of Central Excise, Vadodara-II - 2009 (235) E.L.T. 135 (Tri.-Ahmd.), wherein it was held as follows :- We feel that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the lower authorities are sustainable in law. 5. We have carefully considered the submissions made by both sides. 5.1 It is not in dispute that the capital goods imported by the appellant have been exported. On export of capital goods, the appellant is eligible for rebate of the duty paid thereon under Rule 18 of the Central Excise Rules or the appellant can export the goods without payment of duty under bond under Rule 19 of the said Rules. In respect of the goods on which credit has been taken, Circular issued by Board in 1996 as well as in 2000, clearly says that the manufacturer assessee is entitled to clear the inputs or capital goods for export (on which credit has been taken) under bond without payment of duty. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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