2014 (3) TMI 590

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..... aid cars - Held that:- there is no dispute about the completion of export in terms of Rule 19 of Central Excise Rules. There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - Following decision of Flex Engg. Ltd. Versus Commissioner of Central Excise [2012 (1) TMI 17 - Supreme Court of India] - Stay granted. - E/3655-3656/2012-EX(DB) - Stay Order Nos. 55893-558 .....

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..... lted in the manufacture of a complete motor vehicle, which is prototype vehicle sent to the foreign associates for the purpose of testing. 2. After appreciating the submission made by both the sides, we find that there is no dispute about the completion of export in terms of Rule 19 of Central Excise Rules. There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules .....

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..... relied upon by the Commissioner in his impugned order. In any case the said decisions stands reversed by the Hon ble Supreme Court. 4. As such we find no prima facie merits in the above ground taken by the Commissioner for denial of credit. 5. For all the above reasons, we dispense with the condition of pre-deposit of dues against the appellant and allow the stay petition unconditionally in b .....

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