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TMI Blog2018 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... ts paid the duty payable on the value of capital goods, raw materials and finished goods in stock as on 30.11.2007 as assessed by the ACCE and the NOC was issued by the ACCE on 19.12.2007. Final Exit Order from was issued by the Development Commissioner on 31.12.2007. Pending Exit Order from the Development Commissioner, the Appellants continued to export the goods by filing EOU Shipping Bills FROM 01.12.2007 and exports were through Chennai port from 12.12.2007 to 04.01.2008. As the goods exported were manufactured using duty paid inputs/ raw materials, the Appellants requested for conversion of 5 EOU Shipping Bills relating to Chennai Port in to Drawback and EOCJ Shipping Bills. In respect of the goods which were similarly exported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (for the goods in stock as on 30.11.2007) and the assesse paid the duty on 18.11.2007 and NOC was issued on 19.12.2007. Therefore, the inputs and raw materials used for manufacture from 01.12.2007 were "duty paid". The ground taken by the Commissioner in the impugned order is thus clearly contrary to facts/documents on record. 2.3 Further, the impugned order has not taken into consideration the CBEC Circular No 4/2004 Cus. 16.01.2004 and 16.01.2004 and 36/2010 cus. dated 23.09.2010 and completely ignored the stand taken by the Commissioner of Customs, Tuticorin in the Appellants' own case for the same period which has been accepted by the Department. 2.4 The Hon Supreme Court in the case of Cargil India Pvt. Ltd Vs CC, Visakhapatnam - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills Ltd. (supra). The relevant portion of the order is reproduced below:- "5. The exports concerned have been made against zero duty imports made under EPCG scheme. The said scheme permits duty-free import of capital goods. The scheme allows export and import for capital goods for predetermined or specified value of exports to be effected within a specified period. However, this scheme applies only to capital goods and not to inputs to be used in the manufacture of export products. There is no bar in the EPCG scheme to avail simultaneous drawback on the exported goods. Hence the exporter is very much entitled to seek conversion of "zero duty EPCG shipping bills" to "zero duty EPCG scheme cum drawback scheme shipping bills". This ratio ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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