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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 ..... sent 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 in India, had already been recovered. In view of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by setting aside the order-in-original. 2. The fact of the present case is that the respondent cleared imported used Capital Goods under letter of undertaking(UT 1) without payment of duty. Letter F. No. VGN(30)17/TD/2004/6364 dated 20/1/2005 was issued to the respondent wherein it was requested to reverse the credit at the time of removal of capital goods for export on the ground that the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said impugned order Revenue filed this appeal. 3. Shri. Devinder Singh Maan, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue (appellant) reiterating grounds of appeal submits that according to Rule 6(6) of Cenvat Credit Rules, 2004 only excisable goods are removed without payment of duty for export under bond. Excisable goods means only final product and therefore capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fered on such goods need not to be exported therefore either export shall be made under claim for rebate or under bond. Para 3.4 of Instruction Manual is very clear which is reproduced below: 3.4 There is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond. From the above para 3.4 which is parimateria to the provisions of erstwhile Rule 57AB , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty to the extent of Excise duty, as if the goods have been manufactured in India, had already been recovered. In view of the above, I find that the Boards Circular No. 345/2/2000-TRU dated 29/8/2000 is applicable in this case and there is no need to reverse the credit already availed. Therefore, there is no merit in the stand of the department. From the clear findings of the Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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