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M/s Rajguru Impex (India) Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Vapi

2015 (10) TMI 1219 - CESTAT AHMEDABAD

Disallowance of CENVAT Credit - Input used in export of exempted product - Held that:- In the case of Drish Shoes Ltd (2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT ), the question before the Hon'ble Himachal Pradesh High Court was whether an assess .....

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d in the manufacture of such exempted goods, even if such goods are exported. The Hon'ble High Court held that an assessee manufacturing the goods chargeable to Nil duty, is eligible to avail CENVAT Credit paid on the inputs under the exception claus .....

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is no reason to deny the CENVAT Credit to the Appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No.E/920/2012-DB - Order No. A/10810 / 2015 - Dated:- 17-6-2015 - MR. P.K. DAS AND MR. P.M. SALEEM, JJ. Fo .....

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exported 100% of the manufactured items. The Adjudicating authority disallowed the CENVAT Credit on the ground that the inputs are used in the exempted final product. Further, the final product was cleared without furnishing bond. We find that the i .....

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ers Ltd Vs CCE Vapi 2011 (267) ELT 221 (Tri-Ahmd) iv) Jyoti Capsules Vs CCE Kanpur 2009 (236) ELT 667 (Tri-Del) 3. In the case of Drish Shoes Ltd (supra), the question before the Hon'ble Himachal Pradesh High Court was whether an assessee exclusi .....

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