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2013 (10) TMI 140 - HC - Central ExciseExport or Clearances for Home Consumption – Benefit of Notification No. 8/2011 - The only dispute was that since the Form-‘H’ Certificate was furnished beyond the period of six months specified in the Circular No. 212/96, whether the exports effected by the assessee could be considered as clearances for home consumption and benefit of Notification No. 8/2011 could be denied to the assessee in respect of those exports - Held that:- As per the Circular No. 212/96, no doubt that the exporter was required to furnish a photocopy of Form-H to establish proof of export within a period of six months from the date of clearance of the goods from the factory, but the said Circular nowhere states that if the Form-H certificate furnished beyond the period of six months, exports effected by the assessee would be treated as clearance for home consumption - it was not in dispute that the assessee had in fact effected exports and had furnished photocopy of Form-H certificate, thus no fault can be found with the decision of the CESTAT that the clearance effected for exports cannot be taken as clearance for home consumption – there was no merits in the present appeal.
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