2017 (1) TMI 589

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..... or the appellants Shri S V Nair, Asstt. Commissioner (AR) for the respondent ORDER Per C J Mathew The short point for determination in this appeal of M/s Hindustan Platinum Ltd against impugned order-in-appeal no. 95-96/M-IV/2005 dated 24th June 2005 of Commissioner of Central Excise (Appeals), Mumbai IV is their eligibility to claim rebate of duty paid on goods that were exported during April .....

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..... lier been classifying the goods under 7101.70 and changed the classification to a dutiable head in order to encash the accumulated CENVAT credit availed on inputs used in manufacture. Revenue alleges that  contacts  are in pieces whereas it appears from the documents pertaining to the domestic sale that goods were manufactured in running length and hence was  wire  and not  .....

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..... making connection to or in circuits.  Reliance was also placed on the decision of the Hon'ble High Court of Bombay in Repro India Ltd v. Union of India [2009 (235) ELT 614 (Bom)] and in Commissioner of Central Excise, Mumbai-III v. Cipla Ltd [20115 (320) ELT 419 (Bom)]. 4. Learned Authorized Representative reiterated the contents of the impugned order. 5. Having gone through the records, we .....

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..... e to a domestic consumer, it is not open to Revenue to insist that tax payable on exempt goods manufactured using inputs that are separately not identifiable with such exempt goods, and on which credit has been availed, is required to be discharged or that the benefits and privileges that may arise therefrom, in the form of rebate or refund, can be denied. That would be an opportunistic decision c .....

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..... , by digressing to the issue of payment of duty without the legal compulsion to do, appears to have blindsided them into suspicion of the motives for payment of such duty to the exclusion of the larger issue, viz, burdening the export value with domestic taxes. 9. In view of the above, we set aside the impugned orders and allow the appeals. ( Pronounced in Court on 19/12/2016 )
Case laws, De .....

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