TMI Blog2018 (6) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - APPEAL Nos. E/978/2009,1157/2010 - A/86746-86747/2018 - Dated:- 8-6-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Makarand Joshi, Advocate, for appellant Shri D.S. Chavan, Superintendent (AR), for respondent Per: Ramesh Nair The brief facts of the case are that Appellant availed cenvat credit on invoices of Argon gas, Hydrogen gas and LAR facility. The Appellant got manufactured Argon Hydrogen Mix (AHN Gas) form M/s Prax Air (India) Pvt. Ltd who raised separate invoices for liquid Argon, Hydrogen and mixing facility provided by them and on which duty has been paid by M/s Prax Air. The Appellant availed Cenvat Credit on invoices rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such to 100% EOU then too no credit is required to be reversed as it is a deemed export. He relies upon the Karnataka High Court judgment in the case of CCE, Bangalore Vs Solectron Centum Electronics Ltd. (2014 (309) E.L.T. 479) (Kar.). 3. Shri D.S. Chavan, Ld. Superintendent (A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. He relies upon the judgments in case of Goyal Gases Pvt. Ltd. 2000 (115) ELT 467 (TRI), CCE Vs. Goyal Gases Pvt. Ltd. 2000 (119) ELT 5 (SC) and Vadilal Gases 2017 (346) ELT 161 (SC) that the mixing of gases does not amount to manufacture and hence the inputs were removed as such which requires reversal of credit in terms of Rule 3 (5) of CCR, 2004. 4. We have carefully consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the packing material. I find that as per sub-rule (5)(vi) of Rule 6 of CCR, the provisions of Rule 6 is not applicable as the goods were cleared for export under bond in terms of provisions of CER. Accordingly the respondents are not required to reverse the Cenvat credit while clearing under CT-2 certificate to their EPG unit and there is merit in the contention of respondent that LAA has relied his own OIA No. 20/2007 in the impugned order. I do not find any infirmity in the impugned order which is upheld. Accordingly, Revenue s appeal is rejected. The cross-objection filed by respondent gets disposed of. In case of BALA HANDLOOMS EXPORTS CO. LTD. Vs. CCE, CHENNAI 2009 (15) S.T.R. 483 (Tri. - Chennai), the Tribunal held as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification : Provided that no refund of credit shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims a rebate of duty under the Central Excise Rules, 2002, in respect of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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