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2019 (7) TMI 1127 - HC - Central Excise100% EOU - MODVAT/CENVAT Credit - purchase of capital goods - credit denied on the ground that since it was 100% EOU, Rule 57R or 57T or 57Q of CESTAT Rules does not allow any such MODVAT Credit in respect of duty paid by the Appellant on purchase of capital goods - HELD THAT:- The learned Tribunal failed to address itself to the main contention raised by the Appellant/Assessee before the learned Tribunal as well as this court that Chapter V-A of the Central Excise Rules 1944 itself did not apply the case of the Appellant/Assssee as the clearance of the excisable goods was made by the Appellant/Assessee not for Home Consumption but, for export wheres Chapter V-A apply only if the clearance of excisable goods is made for Home Consumption. The learned counsel for the Appellant/Assessee contended that the Appellant/Assessee has a got a separate manufacturing unit from which the goods are cleared for Home Consumption or for sale within India, whereas from the 100% EOU in question, no such clearance is made for Home Consumption and therefore, Rule 57Q does not stand in the way as per Rule 100H under Chapter V-A of the Act Central Excise Rules, 1944. Matter remitted back to the learned CESTAT for fresh consideration of this aspect - appeal allowed by way of remand.
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