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TMI Blog2019 (10) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1985 on 23.05.2014. It had availed CENVAT credit of Rs. 1,22,055/- against export of bought out items Nubifer under bond without payment of duty after re-packing and relabeling but the credit was denied to it as the goods did not fall under the category of inputs as defined under Rule 2K of the Central Excise Rules, 2004 for which show-cause notice was issued to it, matter was adjudicated upon by the Assistant Commissioner, Boisar-II who confirmed the duty demand along with interest and equivalent penalty. The Commissioner (Appeals) upheld the Order-in-Original in the appeal filed by the appellant before it. Appellant challenged the legality of the said order before this forum. 3. In the memo of appeal and during course of hearing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(ii) which covered all such cases within the ambit of proviso to Rule 57F(4) of the Central Excise Rules since export under "claim of rebate' and 'export under bond' should be at parity as intention of both the procedures are to make duty incidence 'nil'. In drawing attention of this Bench to Form ARE1 dated 23.05.2014 and 26.10.2014 vis-a-vis to the invoice copy of purchase bill to justify bulk purchase and re-packing of the same into 25 Kg. packets, learned Counsel for the appellant pointed out that such labelling/relabelling of containers or re-packing from bulk pack to retail pack amounts to manufacture as per Chapter 28 Note No. 9 for which appellant is entitled to CENVAT credit and therefore the order passed by the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearance of finished goods as such. Last reason cited by him to reject the appeal is that comparison of export documents as well as purchase invoices of bought out items did not indicate any re-packing having taken place on the bought out items. However, owing by the CBEC Circular No. 283/117/96-CX dated 31.12.1996 read with Rule 16, it cannot be said that manufacturing has to be established to avail credits on export of bought out items, since Rule 16 permits removal of goods for "any reason" apart from re-making, refining or re-conditioning and CBEC Circular No. 283/117/96-CX dated 31.12.1996 clarified that if inputs exported as such, on that also CENVAT credit is available to the assessee. Further it has also been clarified that MODV ..... X X X X Extracts X X X X X X X X Extracts X X X X
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