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TMI Blog2020 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 to December 2011 vide Order dated 28.02.2013 passed by the learned Dy. Commissioner, Central Excise, Asansol. 2. The facts of the case in brief are that the appellant is engaged in the manufacture of Shellac classifiable under chapter 13 which is wholly exempted from payment of Central Excise duty. The said manufactured goods have been exported outside India. An amendment was made in Notification no. 42/2001-CE(NT) dated 26.06.2001 vide Notification no. 24/2001-CE(NT) dated 26.05.2010, whereby the export of goods which are exempted or subjected to NIL rate of duty, shall not be allowed to be cleared, which was previously allowed to be cleared for export under Notf. 42/2011 under bond. The authorities below disallowed the CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng :- * CCE vs. Drish Shoes Ltd. 2010 (254) ELT 417 (HP) affirmed by the Apex Court as reported in 2018 (360) ELT A191 (SC) * Jolly Board Ltd vs. CCE, Aurangabad 2015 (321) ELT 502 (Tri- Mum) * CCE, Rajasthan vs Medicamen Biotech Ltd 2019 (368) ELT 324 (Raj) 4. The learned Authorized Representative for the respondent Revenue reiterated the order passed by the learned Commissioner (Appeals) and prayed to reject the appeal filed by the assessee. 5. Heard both sides and perused the appeal records. 6. I find that in the instant case, the issue regarding the eligibility to avail credit is to be decided. Since the final product is exempted from payment of Central Excise duty no duty liability arises even if the same is cleared for domest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplying the ratio decidendi laid down by the various High Courts observed as below: "5. In this case the appellant has procured inputs/input service on payment of duty which were gone in the manufacturing of exempted goods which were exported by the appellant. These facts are not in dispute. The intent of the legislation is not in dispute that the taxes are not to be exported. The same issue came up before Jobelle (supra) wherein this tribunal held that the sub-rule (5) makes an exception when exempted finished goods are either cleared to a free trade zone, SEZ, 100% EOU or are cleared for export under Bond without payment of duty. If the goods are exported on payment of duty after taking credit of duty paid on the inputs and utilizing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or LUT by an assessee who was not even registered without bond or LUT by an assessee who was not even registered with the Central Excise department. This Tribunal has held that execution of bond/LUT was only procedural lapse for which refund could not be denied. 8. Admittedly, in this case, appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. 9. In these circumstances, relying on the above cited decisions, I hold that the appellant are entitled for refund claim. Accordingly, appeals are allowed with consequential relief." 10. It is also emphasised and constantly held by the Tribunal that the policy of the Govt. of India is to promote the export of goods and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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