9911796707
TMI Blog2014 (6) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... CT-3 certificate issued by the 100% EOU. Taking a view that the appellant should have reversed the CENVAT credit availed on such inputs cleared without any further processing, proceedings were initiated. While the original adjudicating authority confirmed the demand for reversal of CENVAT credit of Rs. 32,23,689/-, on an appeal filed by the respondent, Commissioner (Appeals) in the impugned order set aside the demand. Revenue is in appeal against this decision. 2. The learned A.R. submits that the Commissioner (Appeals) has taken a view that such clearances were in order relying upon the decision of the Tribunal in the case of M/s Gharda Chemicals Ltd. Vs CCE Pune [2006(196)ELT (Tri-Mum)] and M/s Lakshmi Synthetic Machinery Mfrs Ltd. Vs C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revail. 4. I have considered the submissions. I find that as submitted by the learned counsel, in the case of Solectron Centum Electronics Ltd., the issue before the Tribunal was whether the capital goods can be removed without reversing the CENVAT credit to an EOU unit availing the benefit of Notification No. 22/2003-CE. Notification provides for clearance of the goods without payment of duty to 100% EOUs based on CT-1 certificate. In this case also as submitted by the learned counsel and evidenced by one of the CT-1 certificates produced, clearances were based on CT-1 certificates issued by the receiving unit. Therefore the only question that will be applicable is whether the clearance under Notification No. 23/03 would be proper or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular issued by the Board wherein it has been clarified that inputs can be considered as excisable goods and clearance of the same can be placed on par with clearance of excisable goods. Even though Rule 19(2) of Central Excise Rules was not cited nor discussed by any of the lower authorities, I still feel that also will be relevant. According to Rule 19(2) of Central Excise Rules, any materials can be cleared without payment of duty by a manufacturer for export. Provisions of Rule 19(2) which provide for clearance of goods without payment of duty irrespective of the fact that they were manufactured by the assessee or otherwise in my opinion would cover the issue in favour of the appellant. Further another point which was submitted by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
