2015 (10) TMI 1317

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . In these circumstances, the inputs which have been procured by the appellant duty free, is entitled to take Cenvat credit thereon. In these circumstances, I hold that appellant has correctly taken the Cenvat credit of inputs attributed to export goods cleared in domestic market by way of debit entry in RG 23A Part II register - Impugned order is set aside - Decided in favour of assessee. - E/55 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uld not export the full quantity sought to be exported under bond and the part of the manufactured goods were cleared under domestic market on payment of duty. Thereafter, they sought clarification from the department that as they have not exported the full quantity of goods manufactured from the inputs procured duty free and cleared in the domestic market on payment of duty. Therefore, they may b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eir submissions in detail. 4. As there is no dispute that the inputs were excisable and under bond, the appellant procured these goods duty free but manufactured goods had been cleared on payment of duty. In these circumstances, the inputs which have been procured by the appellant duty free, is entitled to take Cenvat credit thereon. In these circumstances, I hold that appellant has correctly t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X