TMI Blog2019 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods by the appellant clearly qualifies as "export of goods". Once the export of goods is not under dispute, in terms of Rule 6(6) of Cenvat Credit Rules, 2004, the appellant is entitled for the Cenvat credit. Moreover in the Cenvat Credit Rules, 2004 in respect of export goods there is no condition stipulated that against the export, the Foreign Exchange remittance should be received in order to allow the Cenvat Credit. The appellant are clearly entitled for the Cenvat Credit in respect of inputs contained in export goods - appeal allowed - decided in favor of appellant. - Appeal No. E/12256/2018-SM - A/12943/2018 - Dated:- 13-12-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Mr. Willingdon Christian (Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the appellant. It is observed that the goods have been admittedly exported out of India. After receipt of the goods by the foreign buyer, goods were found rejected then same was remained in that Country. Due to the rejection the payment towards such export could not be made. The relevant Rule 6(6) of Cenvat Credit Rules,2004 is reproduced below:- (6) The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty are either- I. cleared to a unit in a special economic zone; or to a developer of a special economic zone for their authorized operations ; or II. cleared to a hundred per cent. export-oriented undertaking; or III. cleared to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 2(80) of the Customs Act, export means export , which is grammatical variation and congrant means taking out of India to a place out of India and as per sub Rule 19 the definition of the export goods is export goods means any goods which are to be taken out of India to place outside of India. As per the facts of the present case the goods have been taken out of India to a place outside of India . Therefore, the supply of the goods by the appellant clearly qualifies as export of goods‟. Once the export of goods is not under dispute, in terms of Rule 6(6) of Cenvat Credit Rules, 2004, the appellant is entitled for the Cenvat credit. Moreover in the Cenvat Credit Rules, 2004 in respect of export goods there is no conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been received is not sustainable. 8. In view of the above, the impugned order is not sustainable. The same is set aside. The appeals are allowed. 6. The similar issue has been considered in the case of Shyam Telecom Ltd wherein the following order was passed:- 6. Rule 19 of the Central Excise Rules, 2002, permits export of the goods under bond/LUT without payment of duty, subject to following the procedure and conditions, as may be prescribed by the notification issued by the Government in this regard. Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19(3) prescribes the conditions and the procedure for this purpose and in this notification, there is no condition that in respect of the goods expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
