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2018 (4) TMI 824 - AT - Central ExciseCENVAT credit - input/capital goods/input services - Revenue held a view that the appellant being an EOU is eligible to get goods and services without payment of duty/ tax - Held that: - It is clear that the Section stipulates that when an exemption is granted under sub-section (1) to any excisable goods absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods - The appellant is not manufacturer of input or capital goods. They are actually recipient of such duty paid goods. Secondly, we note the said mandate of sub-section (1A) is only with reference to exemptions granted absolutely. Exemption N/N. 22/2003 which is subject matter of dispute covering the inputs and capital goods. The said notification, admittedly, contain various conditions including bond etc. to be fulfilled by the manufacturer supplier of such goods to the EOU. As such, it is apparent that such elaborate conditions when stipulated, not followed by the manufacturer supplier will not attract the provision of Section 5A (1A). In any case, the point is even if it is admitted for argument that the supplier had violated the said provision, the appellant as recipient of duty paid goods cannot be put to adverse finding. A distinction is sought to be made on the ground that the N/N. 44/2001 was issued under Rule 19 of CER 2002 whereas the present N/N. 22/2003 is issued under Section 5A. Appeal allowed - decided in favor of appellant.
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