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TMI Blog2018 (8) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Sri H.S. Abedin, A.C (A.R.) for the Respondent (s) ORDER Per Shri P.K. Choudhary The dispute in the present case relates to the demand of CENVAT Credit on the inputs (clinker) cleared as such for export to Bangladesh. Show Cause Notice dated 2/11/2006 was issued alleging that the assessee have removed 20492.600 MT for export to Bangladesh without payment of Central Excise Duty, under LUT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case has been confirmed by denying credit on 20492.600 MT of Clinker cleared as such, for export to Bangladesh. The details of the quantity of Clinker received and the quantity cleared as such, is evident from the ER-6 and ER-1 Returns filed by the appellants during the disputed period. It is also the case of the appellants that the Clinker received by them from the unit at Hirni is an input. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the dispute in the present case relates to the demand of CENVAT Credit on the inputs (Clinker) cleared as such, for export to Bangladesh. The Commissioner in the impugned order has held that since the input (Clinker) has been removed as such, the appellants are required to reverse the credit availed thereon, in terms of provision of Rule 3 (5) of the CENVAT Credit Rules, 2002. The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been pointed out that there may be a situation where the input or capital goods are exported. Doubt has been expressed whether such export clearances have to be made only on payment of duty. In this context it is clarified that under the excise procedures, a manufacturer can export the goods under bond without payment of duty. This is a facility that is available to the manufacturer under the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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