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2021 (2) TMI 953 - AT - Central ExciseCENVAT Credit - duty paid on re-exportation of the capital goods - denial of Cenvat credit on the ground that as per Rule 3(5A) there is no provision to clear the capital goods without payment of duty for export - HELD THAT:- Though there is no mention about export of capital goods in rule 3(5A) but in general any export of goods does not attract duty as the export goods can be cleared either under bond or under claim for rebate. The appellant has relied upon the various judgment wherein the issue of payment of duty in terms of Rule 3(5A) has been dealt with in respect of export goods. However both the lower authority have not dealt this situation in detail, after considering the relevant judgment on the issue. The appellant also vehemently argued that even if Cenvat credit is not available, since the goods have been exported the appellant are entitled for rebate claim. It is found that this is a vital issue raised by the appellant before the Adjudicating authority as well as the Commissioner (Appeals) .The same should have been considered in detail and proper finding should have been given however, both the authorities failed to properly consider the issue of rebate claim in accordance with law. Both the authorities have not considered the overall issue on the basis of the legal provision and also on the various judgments based on this issue therefore, in the interest of justice the only option left for us is to remit the matter back to the Adjudicating Authority for considering all the issues and pass a reasoned order - Appeal allowed by way of remand.
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