9911796707
TMI Blog2018 (8) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... or export to Bangladesh is in accordance with law - appeal allowed - decided in favor of appellant. - Excise Appeal No. 25/2009, C.O.-19/2009 - FO/76472/2018 - Dated:- 13-6-2018 - Shri P.K. Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri Ravi Raghavan Shri H. Shukla, Advocates for the Appellant (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 vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clinker being excisable goods, the same has been removed from the factory of the appellants (who is a manufacturer) and accordingly in terms of Rule 19, the Clinker was correctly removed without payment of duty. He also relied upon the Board Circular No. 283/117/96-CX dated-31/12/1996 and Circular F. No. 345/2/2000-TRU dated 29-08-2000. 2. The Ld. D.R. reiterates the grounds of the cross objection and the order of the adjudicating authority. 3. Heard both sides and perused the appeal records. 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 remove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs or capital goods for export under bond within the Explanation referred to above. We find that the Tribunal in various decisions have held that there is no bar in removal of inputs as such, underbond and there is no requirement to reverse the CENVAT Credit availed. 4. It is our considered view and in view of the provisions of Rule 19, the clarifications as issued by the Central Board of Excise and Customs and the various decisions of the Tribunal, we hold that the removal of Clinker without payment of duty for export to Bangladesh is in accordance with law. Accordingly, the impugned order confirming the duty demand alongwith interest and imposing penalty cannot be sustained and the same is set aside. The appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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