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TMI Blog2017 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 2. The brief facts of the case are that the respondent is manufacturer of Menthol Flakes, Menthol Crystals which were exempted by way of Notification No.04/2008. Respondent is clearing the good in domestic market and exporting them. They also filed rebate claim of the same. The respondents unit started in the month of April, 2008. They filed letter of undertaking (LUT) for acceptance befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from duty, in that circumstances, in terms of CBEC Circular No.928/18/2010 dt. 28.06.2010 there is no requirement for execution of bond. Therefore, the impugned order is to be set aside. 4. None appeared on behalf of the respondent nor any request for adjournment has been received. The matter is taken up to disposal as appeal pertains to the year 2010. 5. Considering the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled in favour of the manufacturer by the Hon'ble High Court in the case of M/s Repro India Ltd. Vs. Union of India in writ petition No.6951 of 2007 dt. 6th December 2007. The Hon'ble High Court has held as under:- As noted earlier the defence of Revenue has been that as the goods otherwise attract nil rate of duty, therefore, no bond or undertaking is required. This overlooks the fact that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the footing that the goods will be exported, but which have not been so exported. Even though Rule 6(1) of the Cenvat Credit Rules, 2004 provides that no Cenvat Credit will be available in respect of the inputs used in the manufacture of exempted products, Rule 6(6)(v) of the Cenvat Credit Rules creates an exemption inter alia in respect of the excisable goods removed without payment of duty f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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