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2015 (1) TMI 673 - HC - Central ExciseCenvat Credit - Export of exempted goods - The Revenue is in appeal against that part of the Tribunal’s order where under the Tribunal holds that the exempted goods can be exported under a Bond/Undertaking-1 in terms of Rule 19 of the Central Excise Rules, 2002. It has also been held by the Tribunal that in terms of Rule 6(6)(v) of the Cenvat Credit Rules, 2004, the provisions of Rule 6(1) and Rule 6(3) are not applicable in respect of excised goods cleared without payment of duty for export under Bond. Held that:- Following the judgment in Repro India Ltd. [2007 (12) TMI 209 - BOMBAY HIGH COURT], another Division Bench had rendered findings in the case of Union of India v. Sharp Menthol India Ltd. reported in [2011 (4) TMI 27 - BOMBAY HIGH COURT]. The view taken in Sharp Menthol India Ltd. was questioned by the Revenue by filing a Special Leave Petition in the Hon’ble the Supreme Court of India and it was dismissed by the Hon’ble Supreme Court holding that no question of law arises out of well reasoned judgment of this Court. - Therefore, the Tribunal’s order and view taken therein cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. The Revenue’s appeal, therefore, cannot be entertained as it does not raise any substantial question of law - Decided against Revenue.
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