TMI Blog2018 (5) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty from the factory of producer or manufacturer or warehouse or from any other premises for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner - The only condition is that the goods must be exported and it is immaterial that the said goods have been exported directly by the assessee or through the merchant exporters therefore, benefit of notification cannot be denied. Although the appellant has mentioned the N/N. 43/2001-CE (NT) in their application, but they are entitled to the benefit of N/N. 44/2001-CE (NT), as they exported the goods under simplified procedure without following the ARE-2 procedure, as per CBEC Circular No. 648/39/2002-CX dated 25.07.2002. CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbon black indigenously without payment of duty under Notification No. 43/2001-CE (NT) against the advance license, which were also submitted with the application for which the permission was granted. Later on, it was held that appellant did not comply with the condition of notification therefore, they are not entitled to procure carbon black without payment of duty. 3. In these set of facts, the proceedings were initiated. In certain cases the adjudicating authority dropped the proceedings but in one case, the adjudicating authority demanded duty on carbon black. In all the cases the ld. Commissioner (Appeals) held that, as the appellant has failed to comply with the condition of Notification No. 43/2001-CE (NT), therefore, they are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion/ Rule does not put bar that the goods cannot be exported through merchant exporters. As per Rule 19 (2) of the said Rules, any material may be removed without payment of duty from the factory of producer or manufacturer or warehouse or from any other premises for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner. Therefore, the only condition is that the goods must be exported and it is immaterial that the said goods have been exported directly by the assessee or through the merchant exporters therefore, benefit of notification cannot be denied. We further take note of the fact that although the appellant has mentioned the Notification No. 43/2001-CE (NT) in their application, but t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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