TMI Blog2015 (1) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Tribunal that in terms of Rule 6(6)(v) of the Cenvat Credit Rules, 2004, the provisions of Rule 6(1) and Rule 6(3) are not applicable in respect of excised goods cleared without payment of duty for export under Bond. Held that:- Following the judgment in Repro India Ltd. [2007 (12) TMI 209 - BOMBAY HIGH COURT], another Division Bench had rendered findings in the case of Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court Bench comprising Hon ble Mr. Justice S.C. Dharmadhikari and Hon ble Mr. Justice B.P. Colabawalla on 25-6-2014 dismissed the Central Excise Appeal No. 39 of 2013 filed by Commissioner of Central Excise, Mumbai-V against the CESTAT Final Order Nos. A/394-397/2012-WZB/C-II(EB), dated 22-6-2012 as reported in 2012 (286) E.L.T. 369 (Tri. - Mumbai) (Mahindra Mahindra Ltd. v. Commissioner). While ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has not been questioned by the Revenue. Following the judgment in Repro India Ltd., another Division Bench had rendered findings in the case of Union of India v. Sharp Menthol India Ltd. reported in 2011 (270) E.L.T. 212. The view taken in Sharp Menthol India Ltd. (supra) was questioned by the Revenue by filing a Special Leave Petition in the Hon ble the Supreme Court of India being Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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