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2018 (9) TMI 83 - CESTAT MUMBAICENVAT credit - benefit of N/N. 22/2003-CE dated 31st March 2003 - inputs cleared as such to a 100% Export Oriented Unit against CT-3 certificate without reversing the CENVAT credit - Held that:- There is no doubt that the consignee of the goods is entitled to exemption from all duties on procurement of inputs; however, such exemption can be availed of by the manufacturer of inputs when supplying to 100% export oriented unit. A third party cannot take it upon itself to accord that exemption through availment of CENVAT credit. Contention of appellant of revenue neutrality may apply to goods manufactured by them whereas, if allowed on inputs procured by them, it would be tantamount of exemption from duty to the appellant who, not being a 100% export oriented unit, is not entitled to that privilege. Reversal of credit as prescribed in rule 3(5) of CENVAT Credit Rules, 2004 is inescapable. Appeal dismissed - decided against appellant.
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