2018 (3) TMI 837

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..... ., [2007 (12) TMI 209 - BOMBAY HIGH COURT] would squarely covered in their favor of assessee, where it was held that in such case where goods are exported, direction by revenue to the petitioner to pay 10% of sale price of exempted goods u/r 6(3)(b) is not justified. If the exempted products are exported outside India the provisions of Rule 6(6)(v) of CCR are applicable. Demand set aside - appe .....

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..... erusal of records, after hearing both sides we find that the issue that falls for consideration is, during the period July, 2007 to January, 2009, the appellant assessee had availed CENVAT credit on common inputs and input services and manufactured dutiable as well as exempted goods; exempted goods were exported under bond. The Revenue s appeal in the show cause notice the Adjudicating Authority .....

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