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2017 (6) TMI 371 - CESTAT NEW DELHI

2017 (6) TMI 371 - CESTAT NEW DELHI - TMI - CENVAT credit - base paper and blister PVC films - manufactured goods exported as such - Held that: - the CBECís Manual of Instructions and CBECís Circular F No. 345/2/2000- TRU dated 29.08.2000, states that the appellant is entitled to CENVAT credit for the goods exported as such - appeal allowed - decided in favor of appellant. - E/50599/2017-EX [SM], E/50600/2017EX [SM] - A/53680/2017-SM[BR] - Dated:- 2-6-2017 - Mr. Ashok K. Arya, (Technical Member) .....

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ase paper as well as blister PVC films (as packing material to cover cells). iii. The appellant procured base paper and blister PVC films and exported as such under LUT/bond procedure without reversing corresponding Cenvat credit. iv. The Department s stand is that appellant is not entitled to Cenvat credit of the duty paid on such goods, if they have been exported as such by the appellant. v. Two show cause notices were issued to the appellant and same were adjudicated by the Order in Original .....

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G.R. Singh, for Revenue, it appears that the subject matter is covered by the Instructions given in Central Excise Manual of CBEC, where Chapter 5 deals with Cenvat credit. In para 3.4 of the said Chapter 5 it is mentioned that;- There is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond. 3.1. Further CBEC has issued clarifications vide F. No.345/2/2000-TRU dated 29.08.2000 wherein para 8 observes as under: 8. Explanation to Clause (b) of sub-rule (1) .....

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