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TMI Blog2018 (1) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured have been partially exported and partially cleared to the domestic tariff area. The benefit of Rule 6(6) (v) is required to be extended to the appellant since the goods have in fact been exported - the appellant will be entitled to the Cenvat Credit on the capital goods used partially for export even thiugh domestic clearances are exempted. Appeal allowed - decided in favor of appellant. - Appeal No. E/51193-51195/2017-EX [DB] - Final Order No. 50186-50188/2018 - Dated:- 18-1-2018 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member ( Technical ) Shri Amit Jain, Advocate for the appellant Shri M.R. Sharma, DR for the respondent ORDER Per : V. Padmanabhan 1. The present set of appeals h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel for the appellant as well as Shri M.R. Sharma, Ld. DR representing Revenue. 3. The Ld. Counsel for the appellants submitted as follows:- (i) The benefit of Notification 30/04 has been availed by the appellants in respect of domestic clearances. Exports made up to 18/02/2014 were made by under the Letter of Undertaking, in lieu of bond. Exports made subsequent to this date were made by mentioning the Notification No. 30/04, without executing LUT. He submitted that the goods cleared for export cannot be considered as exempted goods, since in any export consignment only the goods are exported and not the taxes. The Rule 6(6)(v) of the Cenvat Credit, 2004 provides that Rule 6 (4) will not be applicable in the case of export und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are to be considered as exempted goods or dutiable goods. If the goods are considered as exempted goods, then the appellant incurs the mischief of Rule 6(4) of the Cenvat Credit Rules, 2004 which mandates that no Cenvat credit can be allowed for capital goods used exclusively for manufacture of exempted goods. 6. The Cenvat Credit Rule 6(4) providing that Cenvat Credit on capital goods used exclusively in the manufacture of exempted goods shall not be allowed, has been made inapplicable in respect of circumstances outlined in Rule 6 (6). One of the circumstances is given in Rule 6(6)(v) clearance for export under bond in terms of the provision of Central Excise Rules, 2002 . It is pertinent to note that Rule 6(6) has made Rule 6 (4) in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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