TMI Blog2015 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants is set aside. Accordingly, the impugned order is set aside - Following decision of assessee's own previous case - Decided in favour of assessee. - E/562/2008 - Final Order No. 40046 / 2015 - Dated:- 12-1-2015 - Honble Shri R. Periasami,JJ. For the Appellant : Shri S. Durairaj For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER The appellants are 100% EOU registered with the Central Excise for the manufacture of valve assemblies falling under Chapter 8481. Though the appellants are not required to pay duty on the export goods, they have exported the goods on payment of duty during the period 24.11.2004 to 13.01.2005, by debiting through their cenvat credit account. Subsequently, they have filed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterates the findings in the impugned order and submits that there is no provision to take suo-motto re-credit on the duty paid exported goods. The appellants have the option either to claim refund or rebate claim. He relied upon the Tribunals LB decision in the case of BDH Industries Ltd. Vs. CCE, Mumbai 2008 (229) ELT 364 (Tri.-LB). 5. I carefully considered the submissions of both the sides and perused the records. The short issue to be decided is as to whether the appellants are eligible to avail cenvat credit on the inputs used in the exported goods and whether they are entitled to take suo-motto re-credit. This Tribunal Division Bench in their own case already decided the issue in favour of the appellants vide final order 1280 128 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken. The spirit and practice in this regard informing relevant policy of the Government approve such an approach in public interest. Therefore, refund of excise duty borne by the appellants on inputs used in the manufacture of export goods by an EOU has to be legitimately allowed. In the result all the appeals are allowed. By following the Tribunal decision, I hold that the appellants are eligible to avail cenvat credit on the inputs. In the present case, once the appellants rebate claim is cancelled they are entitled to take re-credit in their cenvat account. Accordingly, I hold that the appellants are eligible for re-credit of the amount in their cenvat account. The penalty imposed on the appellants is set aside. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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