TMI Blog2016 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... erits - decided in favor of assessee. - Appeal No. E/2897/2006-EX(DB) - FINAL ORDER No. 52684/2016-EX(DB) - Dated:- 28-7-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V.Padmanabhan, Member (Technical) Shri O.P. Aggarwal, Advocate for the Applicants Shri R.K. Mishra, DR for the Respondent ORDER Per Archana Wadhwa: The appellants are engaged in the manufacture of fiber reinforced products and were claiming the benefit of Cenvat Credit on duty paid on the inputs. After availing the Credit in respect of unsaturated polyester raisin and S.K.Jain Hardware, they cleared the said inputs against CT-3 certificate issued to one M/s. Ercon Composites, a 100% EOU. 2. The dispute in the present appeal relates to as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to the 100% EOU, in terms of the notification no. 22/2003-CE dated 31.03.2003, which allowed the 100% EOU to obtain final products from the other manufacturers free of duty on the basis of CT-3 certificates. Revenue s contention is that the goods do not stand procured directly from the input manufacturer and as such benefit of notification was not available to 100% EOU. However, we find that the said dispute has been the subject matter of the various decisions. The Hon ble High court of Karnataka in the case of CCE Bangalore Vs. Solectron Centum Electronics Ltd. 2014 (309) ELT 479 (Kar.) has observed as under: In so far as the inputs are concerned, it is not in dispute that the assessee while purchasing the said goods for its DTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. According to Rule 19(2) of Central Excise Rules, any materials can be cleared without payment of duty by a manufacturer for export. Provisions of Rule 19(2) which provide for clearance of goods without payment of duty irrespective of the fact that they were manufactured by the assessee or otherwise in my opinion would cover the issue in favour of the appellant. Further another point which was submitted by the learned counsel for the respondent that would be relevant is that after 2004, 100% EOU was eligible for the Cenvat credit. Therefore even if the assessee were to reverse the Cenvat credit the receiving unit would have taken the credit and if they could not utilize the same for payment of duty they could have claimed refund. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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