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2021 (12) TMI 1009 - AT - Central ExciseCENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - pure trading activity or a manufacturing activity in terms of Rule 6(3)? - requirement of reversal of credit under Rule 6(3) of CCR - HELD THAT:- The trading goods, i.e. cap and brush was procured by the appellant duly duty paid and the same was exported. Since the appellant has not taken the cenvat credit, they were neither required to pay the duty nor to execute bond for export, therefore, for export of such trading goods no bond was executed. This issue has come up before the Hon’ble Bombay High Court that whether to allow the benefit of 6(6)(v) execution of export bond is compulsory or otherwise, the Hon’ble Bombay High Court in case of REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT] clearly held that in case of non-dutiable goods or exempted goods, even though export was not made under bond, benefit of Rule 6(6)(v) cannot be denied and consequently, Rule 6(3)(b) is not attracted. It is settled that even though the goods are exported without bond, the benefit of Rule 6(6)(v) is available to the assessee, and consequently, Rule 6(1), (2), (3) And (4) shall not attract - Appeal allowed - decided in favor of appellant
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