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2017 (8) TMI 1099 - AT - Central ExciseCapital goods cleared for export - whether duty is payable on the capital goods cleared for exports after use on which Cenvat credit was availed? - Held that: - capital goods after use for 3 to 4 years have been cleared for export. Any goods which cleared for exports the taxes and duties are not exported. In the present case duty has been demanded in respect of capital goods which is admittedly exported therefore duty is not payable - reliance placed in the case of Commissioner of Central Excise, Pune-II Versus M/s. Suessan Asia Pvt Ltd Satara [2016 (3) TMI 395 - CESTAT MUMBAI], where it was held that The contention of the department that a manufacturer can export only the goods manufactured in India under bond without payment of duty is not tanable, in view of the fact that while importation of Capital goods, the Countravalling duty to the extent of Excise duty, as if the goods have been manufactured in India, had already been recovered - no duty is chargeable on the capital goods cleared for export - appeal allowed - decided in favor of appellant.
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