9911796707
TMI Blog2006 (12) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case are engaged in the manufacture of pesticides and its intermediate products and were availing the benefit of Notification No. 43/88 dated 1-3-88 which exempts goods specified in the Schedule therein for use in the manufacture of pesticides falling under Chapter Heading 3808.10. The revenue's contention is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them from the disputed inputs, 24,000 kgs. were exported by them and under Rule 13, they were entitled to receive the material without payment of duty for the purpose of export. Even otherwise, if the material was cleared on payment of duty they would have been entitled to the credit of the same and in respect of the export under bond this credit could have been utilized for other domestic clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuring inputs, he was required to follow certain procedure which was not followed, therefore, it cannot be said that he was entitled to the credit of the duty paid on the inputs. In view of the same, duty has been rightly demanded and Commissioner (Appeals) order does not require any interference. 4. We have considered the submissions. We find that in this case, the appellants were entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of interpretation of the notification and therefore, credit could be denied on this ground also. Commissioner (Appeals) order has already set aside demand of interest and penalty which is not challenged by Revenue.
5. In view of the above, we allow the appeal and set aside the order of the Commissioner (Appeals).
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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