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TMI Blog2014 (4) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... - BOMBAY HIGH COURT ] - Decided in favor of the assessee. - E/3603/2012-EX (DB) - FINAL ORDER NO. 52255/014 - Dated:- 30-4-2014 - MR. G. RAGHURAM, PRESIDENT AND MR. RAKESH KUMAR, MEMBER (TECHNICAL) Appearance: Rep. by Ms. Suchitra Sharma, Joint CDR for the Appellant/Deptt. Rep. by Shri R.C. Choudhary, Advocate for the respondent. Rakesh Kumar: The facts leading to filing of this appeal, in brief, are as under:- 1.1 The respondent are manufacturers of quilted bed spreads, pillow shams, duvet covers, etc. and 100% cotton items chargeable to central excise duty under Sub-Heading no.9404 and also under sub-heading no.6304 of the Central Excise Tariff Act. While some of these items are fully exempt from duty, the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the respondent following the judgement of the Hon ble Himachal Pradesh High Court in the case of CCE Vs. Drish Shoes Ltd. reported in 2010 (254) ELT 417(HP). 1.2 The above order of the Commissioner was examined by the Committee of Chief Commissioners and the Committee vide order dated 5.11.2012 issued under Section 35 E(1) of the Central Excise Act, 1944 observing that the order of the Commissioner is not legal and proper, directed him to make an application to the Tribunal for correct determination of the points as mentioned in the order. Accordingly, on this basis, the Commissioner filed an application before the Tribunal under Section 35 E(4) of the Central Excise Act, which is treated as an appeal against the Commissioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices used in or in relation to the manufacture of the dutiable as well as exempted final products which have been exported out of India, that in respect of 100% cotton items though fully exempt from duty which had been exported out of India, Cenvat Credit is not required to be reversed in view of the judgement of the Hon ble Bombay High court in the case of Union of India Vs. Sharp Menthol India Ltd. reported in 2011 (31) STT 175/10 - Taxmann.com 190 (Bom.), wherein the Hon ble Bombay High Court relying upon its earlier judgement in the case of Repro India Ltd. Vs. Union of India reported in 2009 (235)ELT 614 (Bombay) (para-17) has held that when out of common Cenvat Credit availed inputs, fully exempted final products Menthol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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