TMI Blog2018 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was held that the assessee was entitled to avail the CENVAT credit of duty paid on menthol used in the manufacture of exempted menthol crystals and utilize the said credit for payment of duty on clearance of peppermint oil either for home consumption or for export - the Appellant is not required to discharge 6% of the value of the exported Ethamotul HCL, which is exempted from duty - appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. Aggrieved by the said order, the Appellant filed Appeal before the ld. Commissioner (Appeals), who in turn, rejected their Appeal. Hence, the present Appeal. 3. The ld. Advocate, Shri S.J. Vyas for the Appellant has submitted that they are engaged in the manufacture of pharmaceutical products. They had manufactured and cleared Ethamutol HCL falling under Chapter Heading 29 of CETA, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed. It is his contention that eligibility to CENVAT credit on exempted goods exported under bond is no more res integra being covered by the judgments of the Hon ble Bombay High Court in the case of C.C.E., Aurangabad Vs. Jolly Board Ltd. - 2017 (50) STR 131 (Bom.); Abhishek Industries Ltd. - 2016 (9) TMI 982 - Punjab Haryana High Court; C.C.E. Vs. Drish Shoes Ltd. - 2010 (254) ELT 417 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as well as dutiable final products, then credit of duty paid on inputs used in the manufacture of dutiable final products is allowable, provided separate accounts regarding the receipt, consumption and inventory of the input used in the manufacture of dutiable final product are maintained. However, Rule 6(6) of 2004 Rules provides that the provisions contained in Rule 6(1) to 6(4) of 2004 Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
