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TMI Blog2018 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of relays and the balance could not be used by them was re-exported in order to reduce their obligation to that extent - benefit cannot be denied - appeal allowed - decided in favor of appellant. - E/142/2010 - 43105/2017 - Dated:- 8-12-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Joseph Prabhakar, Advocate - For the appellant Shri K. Veerabhadra Reddy, JC (AR) - For the respondent ORDER Per: Bench The appellants registered as LTU on 19.09.2002. They are engaged in manufacture of Relays, Control Panels, ODS Switches and Parts thereof. They are importing inputs for use in the manufacture of relays by availing concessional rate of customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een defined or explained in the Rules, 1996. The Notification prescribes that the importer should use the imported goods for the manufacture of specified goods. Thus, the use of the imported goods in the manufacture of final products is the intended purpose as per the notification. The appellants had used substantial portion of the imported materials for the manufacture of relays. In order to comply with Rules 96, the appellant had re-exported the imported materials thereby reducing their obligation to that extent. That, once the imported goods are re-exported, then it would bring a legal position as if so much of the re-exported goods were not imported at all in the first instance. He submitted that the issue has been analyzed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -exported, this would bring about a legal position as if the said goods had not been imported at all. Appellant also complied with all the provisions of the CIGCRDMEG Rules while effecting re-export of the impugned goods. 6. We are of the considered opinion that if the situation had been that the appellant had claimed drawback of the duty suffered on the imported inputs, including the additional duty of customs of which cenvat credit had been availed, there would have been definitely a requirement for reversing the cenvat credit since that would otherwise create an unintended doubt benefit. By the same token, when the appellants have not claimed such refund or drawback of the duties suffered post-reexport, it would not be just and fai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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