TMI Blog2015 (10) TMI 2189X X X X Extracts X X X X X X X X Extracts X X X X ..... tent stand of Tribunal [2014 (9) TMI 864 - CESTAT MUMBAI], which is also in accordance with the Board Circular dated 29.08.2000 - Decided against Revenue. - Appeal No. E/1846/05-Mum, E/CO/356/05 - - - Dated:- 4-8-2015 - P K Jain, Member (T) And S S Garg, Member (J) For the Appellant : Shri Ajay Kumar, Jt. Comm (AR) For the Respondent : Shri Prasad Paranjape, Adv ORDER Per P K J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.08.2000 in para 8 allowed the appeal. Revenue is in appeal against the said order. 2. Ld. AR submitted that in this case the capital goods were imported in 1999 and were exported vide shipping bill 16.01.2003. He further submitted that at the time of import they had taken the credit of duty and since they have removed the goods as such they are required to reverse the credit as such. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 4. We find that Board circular no. 345/2/2000 dated 29.08.2000 in para 8 states as under: 8. Explanation to clause (b) of sub-rule (1) of rule 57AB refers to payment of appropriate duty of excise if the inputs or capital goods are removed as such from a factory. It has been pointed out that there may be a situation where the input or capital goods are exported. Doubt has been expressed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of capital goods, the appellant is eligible for rebate of the duty paid thereon under Rule 18 of the Central Excise Rules or the appellant can export the goods without payment of duty under bond under Rule 19 of the said Rules. In respect of the goods on which credit has been taken, Circular issued by Board in 1996 as well as in 2000, clearly says that the manufacturer assessee is entitled to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the capital goods, which was procured and subsequently re-exported. Accordingly, we allow the appeal for consequential relief, if any, in accordance with law. 6. In view of the consistent stand of this Tribunal, which is also in accordance with the Board Circular dated 29.08.2000, we dismiss the appeal filed by the Revenue. Cross objection filed by the respondent is also disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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