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TMI Blog2010 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... goods is required to be paid by the party. The allegations raised in the show-cause notice are that the fact that any amount equal to CENVAT credit taken on the capital goods had not been paid was not disclosed by the appellant while exporting the goods. It was also alleged that the relevant invoice was not produced. Obviously, the export was made under free shipping bill. The Revenue has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual amount of penalty. The demand of duty is on certain old/used capital goods which were exported under bond by the assessee. It was raised in terms of Rule 3(5) of the CENVAT Credit Rules, 2004, which provided that, when capital goods on which CENVAT credit had been taken, were removed as such from the factory, the manufacturer of final products should pay an amount equal to the credit availed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Rule were removed without putting them to use. The learned JCDR has countered by referring to the Tribunal s Larger Bench decision in Modernova Plastyles Pvt. Ltd. v. CCE, Raigad - 2008 (232) E.L.T. 29 (Tri.-LB), wherein the expression as such was interpreted so as to mean in the original form and without any addition, alteration or modification . The Larger Bench held that even used c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions. In view of the Tribunal s Larger Bench decision, there is no substance in the counsel s claim that the capital goods in question were not cleared as such for export. Rule 3(5), prima facie, required the appellant to pay an amount equal to the credit availed in respect of the capital goods, when these goods were removed as such from their factory. The Rule does not contain any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. It was also alleged that the relevant invoice was not produced. Obviously, the export was made under free shipping bill. The Revenue has not shown to us that there was a legal requirement of the exporter having to disclose in the shipping bill as to whether they had paid an amount equal to CENVAT credit availed on the capital goods (export goods) or not. If there was no such requirement, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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