9911796707
TMI Blog2016 (6) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... industries Ltd are suppliers of principal raw materials Viz. Pure Terephathalic Acid (PTA) and Mono Ethylene Glycol (MEG) and are also the sole buyers of the entire Polyester Staple Fibre (PSF) manufactured by the appellant under the Brand name 'RECRON'. The clearance were made under three modes, namely (I) clearance to M/s RIL on payment of duty for domestic trade, (II) Clearance to M/s RIL in their role as merchant exporter, for export, under the provisions of Notification No. 42/2001 (NT) read with Rule 19 (I) and (III) the clearance to direct/indirect exporters through RIL, claiming the concession as per Notification No. 43/2001-CE (NT), read with Rule 19(2). Although the sale is to RIL, appellant have sold the goods to the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on the ruling in the case of Alfa Drug Industries Vs. Commissioner of Central Excise, Chandigarh reported in 2000 (118) E.L.T. 783 (Trib.), that the clearances "without payment of duty" for exported goods was only deferred payment in case of non-export, or in other words the payment of duty is deferred until the day when proof of export is established in order to protect the interest of Revenue. 3. Being aggrieved the appellant is before this Tribunal. The Learned Counsel draws our attention to the show cause notice. Where in the admitted fact is that the goods are sold to RIL by the appellant and RIL after purchase of the goods sold them to third parties who are the manufacturers and who use these goods to manufacture and then export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rhoda Textile Pvt. Ltd. Vs. CCE, Jaipur, 2003 (158) ELT 653 (Tri. Mum.) wherein under the fact that assessee manufactured made up textile articles, for which they procured duty free fabrics. The made up articles have been exported directly from the factory through merchant exporters. The question was whether they are entitled for procurement of duty free fabrics under Notification number 43/2001-CE (N.T.). Since the exports were made through the merchant exporters. This Tribunal under the facts held that there is no allegation against the assessee of not using the duty free fabrics (under bond) for the intended purpose of manufacturing the export products. There is also no allegation that products made from such fabrics have not been export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer. The use of the word "any other premises" would indicate that the appellant could send even the inputs procured by him to EOU/exporter and avail benefit under Rule 19(2). Accordingly it was held that the revenue have erred in advising the assessee to reverse the input credit. The learnedly D.R. relies on the impugned order, he also further reiterates that as the goods have not been removed directly to the manufacturer-exporter, in such case the impugned order is correct and requires no interference. 4. Having considered the rival contentions we find that in view of the admitted fact that the goods were removed to the manufacturer-exporter at the instance of the RIL who had sold to buyers, (Manufacturer-exporter) which is a fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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