2015 (8) TMI 1328

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cannot be denied in respect of duty paid inputs as consumed under the goods exported in bond. As such, cenvat credit denied on the ground that the respondent availed Notification No. 8/2003-C.E. is not correct - Decided in favor of the assessee - E/2724/2006 - Final Order No. A/52816/2015-EX(DB) - Dated:- 19-8-2015 - Shri Ashok Jindal, Member (J) and B. Ravichandran, Member (T) Shri M.S. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r set aside the original order and allowed the appeal. Aggrieved by this order, the Revenue is in appeal. 3. The Revenue contended that the respondent did not follow all the conditions of the exemption notification They have not specifically opted out of the SSI exemption and as such, they are not entitled to avail cenvat credit. They have not filed periodical returns and the proof of export wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of duty paid inputs as consumed under the goods exported in bond. As such, cenvat credit denied on the ground that the respondent availed Notification No. 8/2003-C.E. is not correct. The learned Commissioner (Appeals) after examining the procedural irregularities alleged by the Revenue concluded that there is no evidence on record to show that the respondent had evaded any Central Excise duty or c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X