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TMI Blog2019 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... SM - Final Order No. 20468/2019 - Dated:- 14-6-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Thomas Kurian, Advocate For the Appellant Shri K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 14/12/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of components of moulds and connectors, falling under Chapters 84 and 85 of the CETA and are availing the CENVAT credit on capital goods, inputs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CBEC has also clarified that the reversal of credit of inputs and capital goods is not contemplated when the clearance is an export. In support of his submission, he relied upon the following decisions:- i. MRF Ltd. Vs. CCE [2016(337) ELT 583 (Tri. Chennai)] ii. Orbis India Pvt. Ltd. Vs. CCE [2017(5) GSTL 57 (Tri. Chennai)] iii. RR Donnelley Publishing India Pvt. Ltd. Vs. CCE [2016(331) ELT 603 (Tri. Chennai)] iv. Dalmai Cements (Bharat) Ltd. Vs. CCE [2017(358) ELT 982 (Tri. Chennai)] 4.2. He also submitted that for the earlier period, this Tribunal vide its Final Order No.22624-22625/2017 dt. 26/10/2017 on the identical issue has rejected the appeal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemptions provided under Section 26(3) cannot be denied to a transfer of inputs in the DTA to a unit in the SEZ. We are of the considered opinion that the position remains clarified through the circular issued by the Central Board of Excise and Customs (Circular No.1001/8/2015-CX.8 dt. 28/04/2015). Hence we are convinced that the appellant need to be held as entitled for the CENVAT credit and the demand for reversal of the credit availed along with interest and penalty, with respect to the inputs removed as such to a unit situated in the Special Economic Zone, cannot be sustained. 13. Hence the question of law framed is found in favour of the appellant and against the revenue. Consequently the appeals are allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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