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TMI Blog2014 (6) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... es to goods sold in India and has no application whatsoever in respect of identical goods exported. The case laws cited by the appellants also confirm these facts. As held by the Hon'ble High Court of Bombay in Repro India Ltd. case (2007 (12) TMI 209 - BOMBAY HIGH COURT), even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such goods are exported. - Decided in favour of assessee. - Appeal No.E/883/10-Mum - Final Order No. A/385/2014-WZB/C-II(EB) - Dated:- 23-5-2014 - P R Chandrasekharan (T) and Anil Choudhary, (J) For the Appellant : Shri M H Patil, Adv. For the Respondent : Shri Navneet, Addl Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that the requirement of affixing MRP under the Standards of Weights Measures Act, 1976 read with the Standards of Weights Measures (Packaged Commodities) Rules, 1977 applies only to goods sold in India in retail and does not apply to goods exported. Therefore, the exemption provided under Serial no. 18A applies only to the goods sold in the domestic market and has no application whatsoever in respect of export products. Therefore, there is no bar in availing the CENVAT credit on the inputs/input services used in or in relation to the manufacture thereof. In support of his contention, he relies on Circular no. 625/16/2002-CX dated 28/02/2002 issued by the CBE C wherein it has been clarified that RSP is not required to be printed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghts and Measures (Packaged Commodities) Rules, 1977. Therefore, the requirement of affixing MRP is only meant for goods required to be sold in India and it has nothing to do with the goods exported. Therefore, any exemption given on the basis of MRP applies to goods sold in India and has no application whatsoever in respect of identical goods exported. The case laws cited by the appellants also confirm these facts. As held by the Hon'ble High Court of Bombay in Repro India Ltd. case (cited supra), even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such goods are exported. 6. In view of the above factual and legal position, we do not find any merit in the impugned order. Accordingly, we set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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