2012 (6) TMI 670

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..... d that inputs and capital goods on which credit has been availed can be cleared without payment of duty under bond for export purposes - decided in favour of assessee. - E/872 & 940/2011-Mum - S/684-685/2012/EB/C-II - Dated:- 2-3-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Shri P K Shetty, Adv. For Respondent: Shri S R Bhatti, Deputy Commissioner (AR) Per: S S Kang: Heard bo .....

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..... upon the Board's Circular No. 345/2/2000-TRU dt. 29.8.2000 , whereby it has been clarified that the capital goods on which credit has been availed can be cleared export under bond without payment of duty. The applicants also relied upon the decision of the Tribunal in the case of Videocon International Ltd. Vs. Commissioner of C. Ex. Vadodara-II reported in 2009 (235) ELT 135 (Tri.-Ahmd.) . .....

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