9911796707
TMI Blog2018 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent ORDER Per: Bench The appellants registered as LTU on 19.09.2002. They are engaged in manufacture of Relays, Control Panels, ODS Switches and Parts thereof. They are importing inputs for use in the manufacture of relays by availing concessional rate of customs duty under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that the appellants have imported the goods under Notification No. 25/99 and as such they have to follow the procedure set out in the Rules, 1996. Apart from the above condition, Notification No.25/99 does not provide for any other condition or does not prescribe any other procedure. Thus the appellants had observed the prescribed procedures under these Rules. On plain reading of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-exported goods' were not imported at all in the first instance. He submitted that the issue has been analyzed by the Tribunal in the appellant's own case in Final Order No.42228/2017 dated 27.09.2017, wherein the issue has been held in favour of the appellants. 3. The Ld. AR, Shri K. Veerabhadra Reddy, JC, reiterated the findings in the impugned order. 4. Heard both sides. 5. The demand has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such re-export, appellants have claimed any drawback in respect of duties suffered on the re-exported product or, for that matter, any export benefit thereon. From the facts on record, we find that it appears that they have not claimed even any refund or drawback in respect of the concession rate of customs duty initially paid on the imported inputs. 5. In our view, once the imported inputs ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e additional duty of customs, which they have already suffered. This is precisely the intention of the Cenvat Credit scheme, that is to allow availment of credit of duty to the extent that has been suffered by the assessee. By denying the availment of cenvat credit on the CVD suffered appellant is being put to put to unintended double loss." 6. Following the same, we are of the view that the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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