TMI Blog2006 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... of jelly filled telephone cables and electric wires and cables. They cleared the finished products to the domestic market as well as for export. One of the raw materials used in the manufacture of their product is "continuous cast copper wire rods 8 mm". (b) The appellants received orders for export not only for jelly filled telephone cables and electric wires and cables but also for "continuous cast copper wire rods 8 mm" from their over seas buyers. (c) The appellants procured continuous cast copper wire rods in excess of their requirement for use in their production and the excess goods were exported along with their finished products. Such excess procured inputs were exported by them after paying duty and they have claimed rebate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Rules. He is, however, put to disadvantage if he opts for export under bond procedure. The exports under 'claim of rebate' and 'export under bond' should be at parity, since, intention of both the procedures are to make duty incidence 'nil'. It is also a established principle that rules should be interpreted in a manner which do not render them redundant." 5.Ld. Advocate also relied on the order of Tribunal in the case of Fiat India Ltd. in Order Nos. A/1039-1040/WZB/2005/C-III, dated 6-7-2005 which has held that even when raw material have been procured for the pre-meditated purpose of exports and ultimately exported, they shall be eligible for taking the credit. He also relied on the case of Vico Industries Limited, 2003 (57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider a product as input, then the provisions made under the Cenvat Credit Rules regarding clearance of inputs as such on payment of duty or on reversal of Cenvat credit availed on them will become redundant. 10.If the manufacturer of "continuous cast copper wire rods 8 MM" were to export without payment of duty under bond he was eligible to export and he was also eligible to retain and use the duty on the inputs which have gone into manufacture of the said product. If he had chosen to export on payment of duty he would be eligible for rebate on duty. Similarly, if a third party, say, a buyer or trader chooses to buy the said goods i.e. "continuous cast copper wire rods 8 MM', he would be eligible to export either under bond or under cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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