TMI Blog2013 (11) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... y for export under bond – Decided in favour of Assessee. - Appeal No.E/1188/2011 - FINAL ORDER No.25848/2013 - Dated:- 8-8-2013 - SHRI B.S.V.MURTHY, J. For the Appellant : Mr. Raghavendra B, Advocate For the Respondent : Ms. Sabrina Cano, Superintendent(AR) JUDGEMENT Per: B.S.V. Murthy: The appellants are the manufacturers of aluminium glazing assembly and accessories cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared as such for export, the CENVAT credit availed on the same appeared to be irregular. The assessee had availed an amount of Rs.2,16,381/- as CENVAT credit on the sealent tape, which were cleared for export vide ARE1 Nos.14 dt. 06/06/2007, 23 dt. 10/07/2007, 45 dt. 23/07/2007, 60 dt. 09/08/2007, 81 dt. 28/08/2007, 91 dt.11/09/2007, 102 dt. 01/10/2007, 112 dt. 18/10/2007, 114 dt. 22/10/2007 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Ltd. (supra), the Tribunal was considering clearance of capital goods as such for export under bond and the issue in this case is different. 3. I have considered the submissions made by both sides. First of all, the show-cause notice was issued wrongly mentioning that the inputs were cleared as such for export under bond whereas according to the learned counsel, the inputs were cleared to SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order in view of the letter issued by the Board F. No. 345/2/2000-TRU, dated 29-8-2000, which has been cited by the Commissioner (Appeals). The Commissioner (Appeals) has not followed the letter on the ground that under Rule 19, only excisable goods can be exported under bond. Now the law is well settled that if there is a circular beneficial to the party, that has to be given effect to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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