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TMI Blog2014 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... B.E. & C. Circulars 60/1/2006-CX, dated 13-1-2006 and 232/16/2004-CX, dated 30-1-2006, issued under Section 37B of the Central Excise Act, 1944 - With respect to chargeability of NCCD on captive consumption of goods, it has been held that NCCD is not leviable. In view of the latest view point held by this Bench NCCD is not payable by the appellant. Secondly, C.B.E. & C. circulars issued on an issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the. Revenue that NCCD is leviable on the ground that exemption under Notification No. 22/2003-C.E. does not cover exemption from NCCD. Regarding second issue of clearance of POY to job worker for manufacture of grey fabrics, it is the case of the appellant that the same is covered by Rule 4(5)(a) of the Cenvat Credit Rules and no duty is payable. 2. Shri Anand Nainawati (Advocate) appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the orders passed by the adjudicating authority. He also relied upon the judgment of CCE v. Mahendra Petrochemicals Limited [2010 (256) E.L.T. 473 (Tri.-Ahmd.)]. 4. Heard both sides and perused the case records. On the issue of export of goods and chargeability of NCCD, C.B.E. C. vide Circular No. 641/32/2002-CX, dated 26-6-2002 has issued following clarification :- I am directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, it is the policy to grant relief from element of domestic taxes on goods, which are exported. Accordingly, it is clarified that no NCCD leviable under Section 129 of Finance Act, 2001 to be paid on the goods exported under bond. No doubt if export does not eventually take place the goods would be subject to all duties of excise including NCCD as applicable. The above Circular was followed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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