TMI Blog2008 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods can be cleared for export under bond as per Rule 19 of Central Excise Rules and therefore the Board’s letter cannot be applied is not correct – held that, there is no legal bar for exporting such capital goods under a bond - E/243/2005 - A/1436/2008-WZB/AHD - Dated:- 24-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S.R. Dixit, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer has to pay an amount equal to the credit availed in respect of such capital goods. According to the Revenue, the rule does not distinguish between the removal for home consumption or for export. 2. Heard both the sides. The ld. Advocate for the appellants stated that the law clearly provides for export of goods under bond without payment of duty and benefit of such facility cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly are to be considered as excisable goods. The ld. DR reiterates the arguments advanced by the lower authorities. 3. We have considered the order-in-appeal and the arguments advanced by both the sides. We feel that it would be futile to go into the merits of the order in view of the letter issued by the Board F. No. 345/2/2000-TRU, dated 29-8-2000, which has been cited by the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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