9911796707
TMI Blog2014 (9) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... . Dr. B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER The appeal is directed against the Order-in-Appeal No. BR/61/M-I/2013, dated 29-3-2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellant, M/s. Glass and Ceramic Decorators, Andheri (E), Mumbai imported Glass Printing Machine during the year 2003-04 and availed Cenvat credit of Rs. 23,33,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as confirmed the demand of Cenvat credit taken along with interest and penalties and the lower appellate authority has also upheld the said decision of the adjudicating authority. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that the C.B.E. & C. vide Circular dated 31-12-1996 had clarified that the manufacturer, who has taken Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in view of the letter issued by the Board F. No. 345/2/2000-TRU, dated 29-8-2000, which has been cited by the Commissioner (Appeals). The Commissioner (Appeals) has not followed the letter on the ground that under Rule 19, only excisable goods can be exported under bond. Now the law is well settled that if there is a circular beneficial to the party, that has to be given effect to in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y distinction between domestic clearance and export clearance and in both the situation, if the goods are removed as such, the appellant has to reverse the credit and, therefore, in this case also, the appellant should reverse the credit. Therefore, the findings of the lower authorities are sustainable in law. 5. We have carefully considered the submissions made by both sides. 5.1 It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23/2013/EB/C-II, dated 20-11-2013, an identical issue came up for consideration before this Tribunal, where the capital goods procured on which credit was taken was subsequently re-exported without reversal of credit and this Tribunal in the said case held that the appellant is not required to reverse Cenvat credit on the capital goods exported. 6. Following the ratio in the above decision, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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