TMI Blog2021 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to the EOU or towards supply of ICB, when such goods are cleared to the DTA, the department has accepted the payment of duty made by the appellant on the transaction value and on such DTA clearances have not demanded debit of the corresponding amount of CENVAT credit availed in respect of those good. The appellant is entitled to avail modvat credit / cenvat credit on inputs and entitled to clear the same without payment of duty to 100% EOU without reversing the input credit so availed - Appeal allowed - decided in favor of appellant. - Excise Appeal No.282-283 of 2001, Excise Appeal No.440 of 2003 and Excise Appeal No.476 of 2003 - FINAL ORDER NO. 42161-42164 / 2021 - Dated:- 30-8-2021 - MS. SULEKHA BEEVI C.S., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als and upheld the orders of the lower authority. In appeals E/440/2003 and E/476/2003, the appellant reversed the Modvat credit initially and they have subsequently filed refund claims of the amounts so debited which were rejected. The details of these four cases are as follows : Particulars E/282/2001 E/283/2001 E/440/2003 E/476/2003 Order-in- Appeal 75/2000- CBE(CVN) dated 22.11.2000 76/2000- CBE(CVN) dated 22.11.2000 57/2003-CE dated 21.03.2003 114/03-CE dated 30.04.2003 Order-in- Original 92/98 dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants; the supplies (which are deemed exports) cannot be treated on par with export under bond for the purpose of Rule 57F. There is no warrant or justification to extend the instructions dated 31-12-1996 issued by the Ministry/Board to cover supplies to 100% EOU which are treated as deemed exports for certain purposes under EXIM Policy. The appellants are not entitled to remove the inputs without reversal of the credit or payment of equivalent amount of duty. 7. Under these circumstances, the contrary view taken by the Tribunal in the case of Gharda Chemicals ltd. cited supra and other cases is overruled and the reference is answered against the appellants and in favour of the Revenue. The appellant challenged the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this notification (hereinafter referred to as the said goods), when brought in connection with (a) the manufacture and packaging of articles into a hundred percent export oriented undertaking (hereinafter referred to as user industry); or (b) manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Park (hereinafter referred to as user industry) under Electronic Hardware Technology Park (EHTP) Scheme notified by the notification of the Government of India in the Ministry of Commerce No. 42 (N-8)/92-97, dated the 14th September, 1992; or (c) manufacture or development of software by a unit in Software Technology Parks (hereinafter referred to as user industry) under Softwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rehouse and uses them for purposes as specified in clauses (a) to (c) above solely for export; He admits that they have not manufactured the goods in question nor have they removed them from warehouse. However, despite the condition not being satisfied, they are entitled to benefit of the exemption notification. He further argued that they are entitled to the benefit of Modvat credit under Rule 57F and they need not reverse the Modvat credit taken on the inputs received as such for supply to a 100% EOU. On specific query from the Bench if there was any provision within the Rule which permits them to take Modvat credit and still clear the goods without payment of duty to 100% EOU, Ld. Counsel submits that Hon ble High Court of Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... virtue of aforesaid Notification, there was no duty payable, as the said inputs were removed with the previous permission of the department as reflected in CT-3. There was no liability to pay the duty and already Cenvat credit had been taken, it was reversed under protest and therefore, they were entitled to the refund of the said amount. That question is also answered in favour of the assessee and against the Revenue. 7. Since the jurisdictional High Court has, in the Civil Miscellaneous Application, referred to the judgement of the Hon ble Karnataka in the case of Solectron Centum Electronics Ltd. (supra), following the judicial discipline, we hold that the appellant is entitled to avail modvat credit / cenvat credit on inputs and e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
