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TMI Blog2015 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... f finished goods which contained packing material from the EPG and the appellant followed procedure under Central Excise Rules and duly followed CT-2 procedure as per notification 43/2007 dt. 26.6.2007. The respondents are eligible for cenvat credit on the packing material. I find that as per sub-rule (5) (vi) of Rule 6 of CCR, the provisions of rule 6 is not applicable as the goods were cleared for export under bond in terms of provisions of CER. Accordingly the respondents are not required to reverse the cenvat credit while clearing under CT-2 certificate to their EPG unit and there is merit in the contention of respondent that LAA has relied his own OIA No.20/07 in the impugned order. I do not find any infirmity in the impugned order whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erates the grounds of appeal and submits that respondents received packing material but cleared to their own Export Processing Godown (EPG)which is a bonded warehouse and availed cenvat credit but not reversed the credit while removing the packing materials to their EPG and not followed the procedure. The Commissioner (Appeals) in the impugned order relied his own previous OIA No.20/07 dt. 31.7.2007 which is under a different context where the same packing material was cleared to another unit where it formed as an input for the other unit. In the present case, the respondent's packing material are not used as an input in the manufacture of final goods. 4. On the other hand, Ld. Advocate appearing for the respondent reiterates the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is declared as Export Processing Godown having a Customs Bonded Warehouse and the packing material used in the finished goods which are ultimately exported from the bonded warehouse at EPG and also there is no dispute on the export of finished goods which contained packing material from the EPG and the appellant followed procedure under Central Excise Rules and duly followed CT-2 procedure as per notification 43/2007 dt. 26.6.2007. The respondents are eligible for cenvat credit on the packing material. I find that as per sub-rule (5) (vi) of Rule 6 of CCR, the provisions of rule 6 is not applicable as the goods were cleared for export under bond in terms of provisions of CER. Accordingly the respondents are not required to reverse the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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