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Panasonic Energy India Co. Ltd Versus CCE, Indore (MP)

2017 (6) TMI 371 - CESTAT NEW DELHI

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 .....

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ant Shri G.R. Singh, AR for the respondent ORDER Per: Ashok K. Arya 1. M/s Panasonic Energy India Company Ltd is in appeal against Order in Appeal No. 517 and 518/16-17 dated 20.12.2016 whereunder inter alia Cenvat credits amounting to ₹ 11,96, .....

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acking 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 .....

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l No. 122/ADC/CEX/IND/2015-16 dated 24.2.2016 confirming the respective demands of Cenvat credits. vi. The appellant went in appeal before the Commissioner (Appeals) who sustained both Orders in Original vide the impugned order in appeal. vii. The ap .....

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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 capit .....

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e duty of excise if the inputs of capital goods are removed as such from a factory. It has been pointed out that there may be a situation where the input or capital goods are exported. Doubt has been expressed whether such export clearances have to b .....

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ure. In such case, the appropriate duty of excise that is payable is nil . Therefore, there is no bar for a manufacturer to remove the inputs or capital goods for export under bond within the Explanation referred to above. 3.2. For similar facts the .....

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ile to go into the merits of the order in view of the letter issued by the Board F No. 345/2/2000-TRU, dated 29.8.2000, which has been cited by the Commissioner (Appeals). The Commissioner (Appeals) has not followed the letter on the ground that unde .....

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