2008 (9) TMI 754

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..... rder per : B.S.V. Murthy, Member (T)]. Appellants are engaged in the manufacture of PP bags, HDPE ropes falling under CETA 56.07, which were exempted from Central Excise Duty under Notification No. 6/2002 and 7/2003-CE dated 1-3-2003. The Revenue has rejected request of the appellant to take Cenvat credit on the inputs used in the manufacture of final products which have been exported. 2. .....

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..... held to be incorrect, the Revenue cannot take a stand that because goods have not been exported under bond, Cenvat credit cannot be taken. Subject to fulfilment of other conditions of Cenvat Credit Rules, the benefit of Cenvat credit is to be extended to the appellant. Accordingly, the order of the Commissioner (Appeals) is set aside. (Pronounced in the open Court) - - TaxTMI - TMITax - Cent .....

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