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2018 (5) TMI 1398 - AT - Central ExciseCENVAT credit - export through merchant exporter - carbon black procured without payment of duty against advance license - N/N. 43/2001-CE (NT) - procedural and technical infirmities. - case of the Revenue is that appellants are not entitled to benefit of exemption N/N. 43/2001- CE (NT) for the goods exported through merchant exporters, as the appellant has not followed ARE-2 procedure - Held that: - The said notification/ Rule does not put bar that the goods cannot be exported through merchant exporters. As per Rule 19 (2) of the said Rules, any material may be removed without payment of duty from the factory of producer or manufacturer or warehouse or from any other premises for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner - The only condition is that the goods must be exported and it is immaterial that the said goods have been exported directly by the assessee or through the merchant exporters therefore, benefit of notification cannot be denied. Although the appellant has mentioned the N/N. 43/2001-CE (NT) in their application, but they are entitled to the benefit of N/N. 44/2001-CE (NT), as they exported the goods under simplified procedure without following the ARE-2 procedure, as per CBEC Circular No. 648/39/2002-CX dated 25.07.2002. CENVAT credit on carbon black procured without payment of duty cannot be denied merely on procedural lapse on the part of the appellant - appeal allowed - decided in favor of appellant.
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