9911796707
TMI Blog2017 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit availed on inputs already stands paid back - there is no justification for demanding repayment of Cenvat Credit all over again by taking the view that the credit availed was irregular - appeal allowed - decided in favor of appellant. - E/54135/2015-EX[DB] - A/57375/2017-EX[DB] - Dated:- 26-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame also on payment of central excise duty. The Department was of the view that since the appellant was availing area based exemption under notification 50/2003, it was not open to the appellant to pay duty on their finished products cleared for export. Accordingly, the Department denied Cenvat Credit of the duty paid on the inputs and proceeded to recover the same through the impugned order. Pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. Accordingly, he submitted that the bar in availing Cenvat Credit of inputs in the case of exempted final products cannot be invoked against them as long as the final products were exported. 5. The Ld. Counsel also submitted in response to a query from the bench that the Department did not allow the rebate on the terminal excise duty paid on the export goods and hence the appellant will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong as the finished products are fully exempt, notwithstanding the fact that the finished products manufactured out of the duty paid inputs have been cleared for export on payment of duty. As per the general scheme of Cenvat Credit Rules, Rule 6 specifies that Cenvat Credit shall not be allowed on inputs which are used in or in relation to the manufacture of exempted goods. The Rule also provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished products have been cleared for export for payment of duty. In the process of payment of duty the Cenvat Credit availed on inputs already stands paid back. Accordingly, there is no justification for demanding repayment of Cenvat Credit all over again by taking the view that the credit availed was ir-regular. 8. In view of the above discussions, we find no merit in the impugned order whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
