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TMI Blog2011 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the ground taken in the show cause notice was that the respondents is only job worker and not manufacturer - According to the Board Circular as well as settled law the job worker is the manufacturer - - Held that:- since all the goods manufactured have been exported, question of payment of duty or availing exemption, does not arise - It is settled law that export goods cannot be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d packing materials to the respondents under the provisions of Notification No. 52/2000-CE dated 19.10.2000. Some of the inputs were non duty paid and some inputs were sent directly to the respondent unit were duty paid. Respondents took the cenvat credit of duty paid on such material and during the period from 12.07.2003 to 11.08.2003, amount of credit taken was Rs. 7,32,804/- The department took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed on the ground that the respondent was manufacturing exempted goods and therefore, he could not have taken credit at all and as per the provisions of Rule 6(1) of Cenvat Credit Rules, the duty demand has to be sustained. He also reiterates the submissions in the grounds of appeal that observations of the learned Commissioner (Appeals) that the department s appeal travelled beyond the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. He explained that the law permits SEZ unit to get the goods processed outside SEZ and export the same from the processor s premises itself without bringing them back to SEZ, which is what has been done in this case. In respect of exports, the manufacturers are eligible to take credit and therefore, there was nothing wrong in availment of cenvat credit by the respondents. 4. I have considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the goods manufactured have been exported, question of payment of duty or availing exemption, does not arise. It is settled law that export goods cannot be treated as exempted goods. On this ground also, credit is available to the respondents. Further, I also take note of the fact that learned Commissioner has correctly considered and interpreted the provisions of notification No. 52/2000-CE dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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