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2015 (11) TMI 824 - AT - Central ExciseCENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - Held that:- There is no dispute on the packing material which is eligible for cenvat credit. The only dispute is that respondent has cleared packing material under CT2 certificate to their own EPG for export purposes which is declared as Export Processing Godown having a Customs Bonded Warehouse and the packing material used in the finished goods which are ultimately exported from the bonded warehouse at EPG and also there is no dispute on the export of finished goods which contained packing material from the EPG and the appellant followed procedure under Central Excise Rules and duly followed CT-2 procedure as per notification 43/2007 dt. 26.6.2007. The respondents are eligible for cenvat credit on the packing material. I find that as per sub-rule (5) (vi) of Rule 6 of CCR, the provisions of rule 6 is not applicable as the goods were cleared for export under bond in terms of provisions of CER. Accordingly the respondents are not required to reverse the cenvat credit while clearing under CT-2 certificate to their EPG unit and there is merit in the contention of respondent that LAA has relied his own OIA No.20/07 in the impugned order. I do not find any infirmity in the impugned order which is upheld. - Decided against Revenue.
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