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2016 (3) TMI 395 - CESTAT MUMBAI

2016 (3) TMI 395 - CESTAT MUMBAI - 2016 (335) E.L.T. 104 (Tri. Mum) - Cenvat credit reversal at the time of clearance of imported and used Capital goods at the time of export against UT-1 Undertaking - Held that:- It is observed that Rule 57AB has been repealed and there is no parallel provision contained in the present Cenvat credit Rules, 2001/2002. The contention of the department that a manufacturer can export only the goods manufactured in India under bond without payment of duty is not tan .....

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05 - A/85607-85608/2016-WZB/EB - Dated:- 15-1-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri. Devinder Singh Maan, Asstt. Commissioner(A.R.) For the Respondent : Shri. T. Chandran Nair, Advocate ORDER PER : RAMESH NAIR This appeal is directed against Order-in- Appeal No. PII/BKS/222/2005 dtd. 29/4/2005 passed by the Commissioner (Appeals), Central Excise, Pune II, wherein Ld. Commissioner(Appeals) allowed the appeal of the respondent by setti .....

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id circular refers the provisions of erstwhile Rule, 57AB. In the said letter it was further mentioned that under excise procedure, a manufacturer can export the goods under bond without payment of duty, which refers to the goods manufactured in India, whereas in respondent case, goods are imported therefore circular as well as para 3.4 of Chapter 5 of CBEC Manual will apply to indigenous goods and not for imported goods. It was also mentioned that Rule 57 AB has been repealed and there is no pa .....

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ort under bond. Excisable goods means only final product and therefore capital goods on which credit was taken is not permitted to be cleared under bond for export. The Board Circular No. 345/2/2000-TRU dated 29/8/2000 is not applicable to the present case as the same is with reference to old 57AB. 4. Shri. T. Chandran Nair, Ld. Counsel for the respondent submits that firstly whatever goods is exported excise duty or CVD cannot be charged while exporting. In the present case as per para 3.4 of t .....

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