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TMI Blog2018 (3) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... redit rules provides CENVAT credit in respect of inputs removed under bond. Merely because inputs have not been received in the factory CENVAT credit cannot be denied - appeal allowed - decided in favor of appellant. - Appeal No. E/86558/15 - A/92229/2017 - Dated:- 3-11-2017 - Shri Ramesh Nair, Member (Judicial) Shri Prasad Paranjape, Advocate for Appellant Shri N.N. Prabhudesai, Supd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this regard he referred to the export documents such as ARE-1, export invoice, shipping bills, packing list etc. He submits that since goods have been exported under bond/undertaking, Cenvat credit in respect of such goods is admissible. Merely because goods have not first came to the factory of the appellant, Cenvat credit cannot be denied. In support of his submissions, he placed reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. In support of his submissions, he placed reliance on the following judgments: (a) Baidyanath Ayurved Bhavan (P) Ltd Vs. Commissioner [1999(110) ELT 363(S.C.)] (b) Steel Strips Vs. Commissioner [2011(269)ELT 257(Tri. LB)] (c) Meteor Satelite Ltd. Ahd. Vs Collector [1987(29) ELT 437] (d) Balmer Lawrie Co. Ltd Vs. Commissioner[2014(301)ELT 573] (e) Mahindra Sona L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods therefore when goods have admittedly been exported, Cenvat credit is admissible. In case of Air Pac Filters Systems Pvt. Ltd. (supra) this Tribunal held that credit in respect of inputs used by the job worker and job work goods cleared directly for exports is admissible for Cenvat credit. In case of Indian Oil Corporation Ltd (supra) it was held that input though not received in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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