2018 (9) TMI 83

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..... ties on procurement of inputs; however, such exemption can be availed of by the manufacturer of inputs when supplying to 100% export oriented unit. A third party cannot take it upon itself to accord that exemption through availment of CENVAT credit. Contention of appellant of revenue neutrality may apply to goods manufactured by them whereas, if allowed on inputs procured by them, it would be t .....

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..... ving cleared inputs, as such, to a 100% Export Oriented Unit against CT-3 certificate without reversing the CENVAT credit and the imposition of penalty of like amount imposed was confirmed. 2. Learned Counsel for appellant relies on the decision of the Tribunal in Matrix Laboratories Ltd. [2015 (330) ELT 523 (Tri-Bang)], which in identical circumstances, had allowed the clearance of goods wit .....

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..... the appellant on various other decisions including that of the Tribunal in re Matrix Laboratories Ltd. 4. There is no doubt that the consignee of the goods is entitled to exemption from all duties on procurement of inputs; however, such exemption can be availed of by the manufacturer of inputs when supplying to 100% export oriented unit. A third party cannot take it upon itself to accord tha .....

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