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TMI Blog2016 (3) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Singh Maan, Asstt. Commissioner(A.R.) For the Respondent : Shri. T. Chandran Nair, Advocate ORDER PER : RAMESH NAIR This appeal is directed against Order-in- Appeal No. PII/BKS/222/2005 dtd. 29/4/2005 passed by the Commissioner (Appeals), Central Excise, Pune II, wherein Ld. Commissioner(Appeals) allowed the appeal of the respondent by setting aside the order-in-original. 2. The fact of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 5 of CBEC Manual will apply to indigenous goods and not for imported goods. It was also mentioned that Rule 57 AB has been repealed and there is no parallel provision contains in the Cenvat Credit Rules, 2004. Challenging the aforesaid letter, respondent filed appeal before the Commissioner(Appeals) which was allowed, aggrieved by the said impugned order Revenue filed this appeal. 3. Shri. Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted to be exported under bond therefore even though the Rule 57AB does not exist the same provision was incorporated in the instructions manual and therefore the contention of the Revenue is not correct. 5. On careful consideration of submissions made by both sides, we find that firstly in case of export of any goods duty suffered on such goods need not to be exported therefore either export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and there is no parallel provision contained in the present Cenvat credit Rules, 2001/2002. the contention of the department that a manufacturer can export only the goods manufactured in India under bond without payment of duty is not tanable, in view of the fact that while importation of Capital goods, the Countravalling duty to the extent of Excise duty, as if the goods have been manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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