TMI Blog2009 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... der provisions of Rule 57CC of the Central Excise Rules, 1944. On being pointing out, they reverse Rs. 1,25,210/-. Held that- the ratio of Repro India Ltd. v. Union of India is squarely applicable in the facts and circumstances of this case, wherein it was held that Cenvat credit available in respect of inputs used in manufacture of final products being exported irrespective of the fact that the final products are otherwise exempt. With these findings, I hold that the appellant is entitled for Modvat credit on the inputs in question as the exempted final product were exported. Accordingly, the appeal is allowed with consequential relief. - E/639/2008 - A/626/2009-WZB/C-IV/SMB - Dated:- 29-10-2009 - Shri Ashok Jindal, Member (J) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port documents that they have not availed Modvat credit on the exempted goods exported by them with an intent to avail the Modvat credit of the exempted goods. Accordingly, the duty demand was confirmed along with interest and equivalent amount of penalty, the same was confirmed by the lower appellate authority. Aggrieved from the same, the appellants are before me. 5. The learned Counsel appeared on behalf of the appellants submit that the goods on which the appellants have taken the Modvat credit on the inputs used in dutiable as well as exempted final products, if exempted products are exported outside India the provisions of Rule 6(6)(v) of the Cenvat Credit Rules, 2004 are applicable on the appellant and the Cenvat is available in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid was not disputed interest and penalty is not warranted. 7. On the other hand, Shri Manish Mohan learned SDR appearing on behalf of the Revenue submitted that the Tribunal in the case of V.B. Information Systems v. Commissioner of C. Ex., Pondicherry [2005 (188) E.L.T. 424 (Tri.-Chennai)] has held that inputs used for manufacture of both dutiable as well as exempted final product and appellants contended that in the absence of recovery mechanism in Rule 57CC of erstwhile Central Excise Rules, 1944, demand of the amount @ 8% of the sale price of exempted goods, cannot be enforced - having regard to 'Explanation' added to Rule 57CC ibid vide Finance Act, 2005 with retrospective effect covering period in question, providing for recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
