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TMI Blog2016 (12) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. This avowed principle of the Government of India will go for a toss if the appellant herein is not granted the benefit of cenvat credit on the inputs which he has procured on payment of duty and after undertaking the process of pickling and annealing, exported the goods. In the case of Finolex Cables Ltd. [2006 (11) TMI 62 - CESTAT, MUMBAI], this Tribunal has categorically held that the assessee cannot be prevented from availing benefits available to the merchant exporter for the exports merely because he happens to be a manufacturer. In that case, the petitioner/appellant therein was a manufacturer and had exported the excess of procured raw material to overseas buyers under bond or under claim of rebate which was sought to be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original and also the case records. It is his submission that undisputedly the appellant is undertaking the process of pickling and annealing of stainless steel wire rods and exporting the same under rebate. It is his submission that the provisions of Rule 6(1) of the Cenvat Credit Rules may not apply and the provisions of Rule 3(4) of the Cenvat Credit Rules, 2002 will apply and clearance of inputs as such on payment of duty equal to credit availed is permitted. He would submit that earlier inputs as such would be cleared under bond and on payment of duty for export. It is his submission that if it is the case of the Revenue that annealing and pickling does not amount to manufacture, it would amount to clearance of inputs as such and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts are the appellant has procured the stainless steel wire rods on payment of duty and availed cenvat credit. It is also undisputed that the said stainless steel wire rods underwent an activity of pickling and annealing which the appellant considered as a process which would amount to manufacture, and exported the goods under bond on payment of duty claiming the rebate of cenvat availed. 7. We find that the impugned order is incorrect and not in consonance with the law for more than one reason. 8. Firstly, it is undisputed that annealed and pickled stainless steel wire rods were exported on payment of duty under rebate. The exports under rebate are always under the physical control or the approval of the jurisdictional range office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave gone into manufacture of the said product. If he had chosen to export on payment of duty he would be eligible for rebate on duty. Similarly, if a third party, say, a buyer or trader chooses to buy the said goods i.e. continuous cast copper wire rods 8 MM , he would be eligible to export either under bond or under claim for rebate of duty. In this case merely because the appellant happens to be manufacturer, he is not prevented from availing the benefit available to the merchant exporter. We find that the Revenue was aggrieved by such an order and carried the matter to the Hon ble High Court of Bombay. Their Lordships upheld the views expressed by the Tribunal by recording as under:- 3. It is nobody s case that part of the raw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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