9911796707
TMI Blog2017 (8) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... sus M/s. Suessan Asia Pvt Ltd Satara [2016 (3) TMI 395 - CESTAT MUMBAI], where it was held that 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 - no duty is chargeable on the capital goods cleared for export - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of capital goods which is admittedly exported therefore duty is not payable. In the instructions manual para 3.4 of Chapter 5 provides as under: "3.4 There is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond." In view of the above clarification the capital goods is permitted to be cleared for export under bond. This issue has been considered by this Tribunal in the various case laws which are reproduced below: Essel Propack Ltd 6. In this case it is a fact on records that these capital goods have been procured in the year 1997 and availed CENVAT credit and the same has been cleared for export on 19th July, 2005. As per the C.B.E. & C Board's letter 345/2/2000-TRU, dated 29-8-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond without payment of duty. The decision of the Tribunal in the case of Videocon International Ltd. (supra) also confirms this view. 5.2 We also note that in the case of Essel Propack Ltd. decided vide Order No.A/1023/2013/EB/C-II, dated 20-11-2013, an identical issue came up for consideration before this Tribunal, where the capital goods procured on which credit was taken was subsequently re-exported without reversal of credit and this Tribunal in the said case held that the appellant is not required to reverse Cenvat credit on the capital goods exported. 6. Following the ratio in the above decision, in the present case also, we hold that the appellant is not required to reverse Cenvat credit taken on the capital goods, which was proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, as if the goods have been manufactured in India, had already been recovered. In view of the above, I find that the Board's 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 Id. Commissioner (Appeals), there is no merit in the appeal of the Revenue. The impugned order is upheld and Revenue's appeal is dismissed. CO also stands disposed of accordingly. In all the above case laws identical issue has been dealt and it was held that no duty is chargeable on the capital goods cleared for export. Following the ratio of the above decisions, impugned order is set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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