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TMI Blog2020 (2) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of Capital Goods defined in Cenvat Credit Rules, 2004 and the Cenvat Credit availed of Inputs/Capital Goods like HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode and services used for fabrication of these crane is admissible to the respondentassessee? (b) Whether invoices issued for distribution of Service Tax paid by office, other than one that of office of manufacturer or producer or provider of output service as an Input Service Distributor for distribution of Service Tax, is eligible for Input Service Credit and Input Service credit can be availed on such invoices? (c) Whether Cenvat Credit of Input, Input Service or Capital Goods shown/declared in Monthly Return (ER2) filed before Central Excise officer (incharge over factory) is admissible and qualifies as Cenvat Credit for the output service provider when same is not shown/declared in ST3 Return to be filed before the jurisdictional Service tax authorities considering that criteria to qualify the same for such credit are different for Manufacturer or Output Service Provider? (d) Whether Cenvat Credit of duty paid on Input/ Capital Goods and Service Tax paid on taxable services used for fabrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire vessel. These cranes are used in the ship building and repairing. They are huge in height and length and are required to be erected/ fabricated at the sight. They run on tracks fitted to the ground, in and around the Dry Dock. 6.3 The respondent had also to construct a Dry Dock, which is a rectangular deep basin dug into the shore of a water body, provided with removable gate or enclosure on the side facing water, and which can be flooded to allow the ship or other watercraft to be floated in or out, and which can be drained to allow a ship/watercraft or partially constructed vessel to come to rest on a dry platform where the construction, maintenance and/or repair thereof can be undertaken. 6.4 For the purpose of constructing/fabricating the above referred cranes, the respondent had to purchase items such as the HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding electrode and also availed of services. Likewise, for constructing the Dry Dock, the respondent purchased various items such as steel items, cement etc. and availed of services. All the items purchased and services availed were liable to excise duty and the service tax was accordingly paid. In such circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant for extension of stay order is dismissed as infructuous." 6.9 On the first substantial question of law as suggested by the Revenue, the Tribunal recorded the following findings: 14. The Adjudicating authority denied CENVAT Credit on capital goods, being inadmissible used in immovable property come into existence. We find that the Tribunal in the case of Commissioner of Central Excise Vs. JSW Ispat Steel Ltd. 2013TIOL1758CESTATEMum observed that merely because various machineries and equipments, appliances and parts have been assembled at site to set up the Oxygen plant and such plant being an immovable property, it will be preposterous to deny the CENVAT Credit on these individual machineries/equipments/appliances. The Hon'ble Andhra Pradesh High Court in the case of Commissioner of Central Excise VisakhapatnamII Vs. Sai Sahmita Storages (P) Ltd. 2011 (270) ELT 33 (A.P.) held that storage and ware housing service could not have been rendered without creating a ware house and consequently the credit of TMT bars used for construction of ware house would be admissible. Similarly, in the present case, the Appellant is unable to render the repair/refit service without the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding a taxable service obtained registration from the Central Excise authority as well as Service Tax authority and required to file ER1 and ST3 returns separately. In some cases, these returns are filed in different jurisdictions the CENVAT credit on input, capital goods and input services which are used in manufacturing of goods or providing output service is available in a common pool and can be used for payment of excise duty or service tax. Ultimately, the CENVAT Credit taken during the period shown in ER1 or ST3 return could be same. It is clarified that if these returns are being filed separately the Service Tax Commissioner, while undertaking service tax audit, the officers should verify the said return also for confirming the correctness of such credit. 13. The Larger Bench of the Tribunal in the case of Commissioner of Customs & C.Ex., MeerutI Vs. Modi Rubber Ltd. 2000 (119) ELT 197 (TriLB), held that the declaration filed by the Assessee in terms of Rule 57Q of Central Excise Rules, 1944 is sufficient for the purpose of extending credit on lubricants under Rule 57A of the said Rules. In the case of Commissioner of Central Excise, Coimbatore Vs. Lakshmi Technology & En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of EOU scheme, amongst others. By letter dt.08.01.2008, the Joint Development Commissioner, Kandla Special Economic Zone, authorised the Appellant for manufacturing further items namely, Ship, Vessels, Hulls, Offshore Structures includes FPSO, Rigs, Platforms etc. The jurisdictional Central Excise & Customs authority on 06.08.2007, granted permission to manufacture the goods and to render the services of repair within the private bonded Warehouse. The Appellants also executed a bond with Deputy Commissioner of Central Excise. They have obtained Central Excise registration under the Central Excise Rules on 06.09.2007 and also applied for registration as a service provider, which was granted on 08.02.2008. 6. The case of the Appellant is that Dry Dock is the heart of the shipyard used in ship building and repair service. The Hon'ble Supreme Court in the case of Scientific Engineering (P) Ltd. Vs. Commissioner of Income Tax, Andhra Pradesh, (1986) 1 SCC 11 observed that a Dry Dock since it fulfilled the function of a plant must be held to be plant. The every part of this Dry Dock plays an essential part with which, the operation is performed. In the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods for setting up Dry Dock would be allowed for providing output service namely repair/refit service. This is also covered in the inclusive part of the definition of input service. Hence, the finding of the Adjudicating authority, is that the Appellant is exclusively engaged in the manufacture of exempted final product Shipsand CENVAT Credit on input, capital goods is inadmissible, cannot be sustainable. 6.13 So far as the Rules6( 6) of the CENVAT Credit Rules, 2004 is concerned, the Tribunal recorded the following findings: 8. The learned Authorised Representative contended that there is no requirement of furnishing the bond by an EOU and it does not cover under Rule 6(6) of the Rules. CBEC by Circular No.928/18/2010CX, dt.28.06.2010, clarified that a 100% EOU are required to export the goods under bond in terms of customs and excise notifications. CBEC by Circular No.120/01/2010ST, dates 19.01.2010, in the context of the problems faced by the exporter for availing of refund of excess credit, observed that the major reason causing delay in granting refund as well as rejecting the claim is that as per the wordings of the notification, refund is permitted of duty/tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs which will be used for manufactured goods of 100% export. Therefore, the Tribunal has applied Rule 6(6) and recorded the reasons stating that there is a provision of exporting the goods under bond. In the case of 100% EOUs, the input can be imported free of duty and they can obtain indigenously also free of duty. When duty is paid on the inputs, then the appellants are entitled for the CENVAT credit facility under the Rules Cenvat Credit Rules. There is nothing in the Rules which prohibits 100% EOUs availing Cenvat Credit. Rule 5 of the said Rules provides for refund of Cenvat credit availed by the exporter where they do not utilize the goods as inputs for manufacture of 100% export. The case on hand is the precise case wherein the respondent has availed the Cenvat credit facility. They were not in a position to utilize the credit, they applied for refund of the Cenvat credit availed by them. The reason is that all their products were exported and there was no domestic clearance. Therefore, in terms of Rule 5 of the Rules, they are rightly entitled for the refund of the duty paid to the department. The learned counsel for the appellant has pointed out that in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are under: 7.1 The Capital goods is defined as; Capital Goods means - (A) following namely: ( i) to (viii). The word goods followed by comma, and followed by the word namely, which indicates that the goods mentioned after the term namely are the specific instances which would fall as the capital goods under the definition. The definition as such is exhaustive. 7.2 The cranes stand alone may be the Capital Goods under Rule 2(a) of the Rules, 2004. However, the cranes in the case on hand are rooted and embedded in the RCC Structure (of the Dry Dock) and as such forms part of the functions performed at the Dry Dock. A Dry Dock by its multifunctional capacity fulfills the function of a plant. 7.3 The cranes are fabricated by assembling materials at the factory of the respondent. The respondent has sought to avail credit on the materials (input) and services (input services) received for assembling/ fabricating the crane. Capital Goods should meet the twin requirements (i) has to be Goods, and (ii) has to be specified in subrule (A) (i) to (viii). 7.4 The term "Goods" has not been defined under the Rules, however, the term Goods has been explained by the Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with NIL duty and therefore, are Exempted Goods U/r.2(d) of the Rules, 2004. 9.2 The CESTAT has held "we agree with the submission of the Ld. Authorized Representative to the extent that the inputs exclusively used in the manufacture of ship, the appellants are not eligible to avail Cenvat Credit." The aforesaid finding binds the respondent (not challenged by the respondent). 9.3 The cross utilization of the credit from the common pool as held by the CESTAT can be resorted provided the credit can be availed on such materials and services. The bar for availing the credit under the rules cannot be circumvented by resorting to cross utilization, as a credit can be cross utilized only if the credit can be availed under the Rules. 9.4 Upon verification of the records, it has been noticed by the Tribunal that the respondent had filed ST3 returns and had availed credit against the inputs, input credits and capital goods received towards providing taxable services. The respondent is not entitled to the credit inputs, input credits and capital goods received towards the manufacturing of the exempted goods by resorting to cross utilization as the same would frustrate the Rule. 9.5 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.6 The respondent seeks to avail the credit of the tax paid for the materials i.e. angles, steel materials, etc. received by respondent for fabricating a RCC Dry Dock, citing the same as inputs. 10.7 The Rules, 2004 defined inputs to mean, all goods used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not. 10.8 The respondent contends that RCC Dry Dock would be akin to a plant. It has also been contended that the materials utilized for fabricating the Dry Dock are inputs, and therefore, the respondent can avail the credit under Rule 3. 10.9 The term Goods has not been defined under the Rules. The Supreme Court has explained the term Goods in context of the CEA, 1944 after taking into consideration the judgments rendered in the case of Mittal Engineering Works (P) Ltd., Quality Steel Tubes (P) Ltd., and Sirpur Paper Mills Ltd., (Para 19). The Dry Dock is therefore not Goods and therefore, cannot be termed as an input. 10.10 The respondent contends that the cement and steel which are used in manufacturing/ fabricating the RCC Dry Dock would be inputs u/r 2(k) and therefore, credit of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained in the final product or not." According to Mr. Joshi, they are "inputs" and the respondent is eligible to claim the CENVATE Credit on such goods. 13. Mr. Joshi in support of the aforesaid submission has placed reliance on the following case law: (a) CCE Vs. Solaris Chemtech Ltd. 2007 (214) ELT 481 (SC) (Para8) (b) Ramala Sahkari Chini Mills Vs. CCE, 2010 (14) SCC 744 (Para 1017) read with Ramala Sahkari Chini Mills Vs. CCE, 2016 (7) SCC 585 (c) CCE Vs. Parth Poly Woven, 2012 (25) STR 4 (Guj) (Para 1619) (d) CCE Vs. Inductotherm 2014 (36) STR 994 (Guj) (Para 1223) (e) CCE Vs. Dynamic Industries 2014 (307) ELT 15 (Guj) (Para 610) (f) Principal Commissioner Vs. Essar Oil Ltd., (2016) 41 STR 389 (g) Coca Cola Vs. CCE 2009 (242) ELT 168 (Bom) (Para 2339) (h) CCE Vs. Ultratech 2010 (20) STR 577 (Bom) (Para 2737) (i) Deepak Fertilizers Vs. CCE 2013 (32) STR 532 (Bom) (Para 5) 14. On the second question of law, the submission of Mr. Joshi is that there is no provision creating any bar against the head office of a company from distributing the credit of service tax paid on the services purchased to its various other units. The Mundra office, being the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. In such circumstances referred to above, Mr. Joshi prays that there being no merit in the appeals preferred by the appellant, those be dismissed and the order passed by the Tribunal be affirmed. ANALYSIS: 19. Before adverting to the rival submissions canvassed by either side, we must look into few provisions of law: 20. The relevant provisions of the CENVAT Credit Rules, 2004 as this stood at the relevant point of time are as under: Rule 2(a) "capital goods" means: (A)the following goods, namely: (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, Used (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inward transportation of inputs or capital goods and outward transportation upto the place of removal; Rule 2(m) "input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be; Rule 3. CENVAT credit. (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act; (ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act; (iii) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 (40 of 1978); (iv) the additional duty of excise leviable under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, as the case may be, used in the manufacture of intermediate products, by a jobworker availing the benefit of exemption specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/86Central Excise, dated the 25th March, 1986, published in the Gazette of India vide number G.S.R. 547 (E), dated the 25th March, 1986, and received by the manufacturer for use in, or in relation to, the manufacture of final product, on or after the 10th day of September, 2004. Explanation. For the removal of doubts it is clarified that the manufacturer of the final products and the provider of output service shall be allowed CENVAT credit of additional duty leviable under section 3 of the Customs Tariff Act on goods falling under heading 9801 of the First Schedule to the Customs Tariff Act. (2) ..... (3) ..... (4) ..... (5) ..... (5A) ..... (5B) ..... (5C) ..... (6) ..... (7) ..... Rule 7. Manner of distribution of credit by input service distributor. The input service distributor may distribute the CENVAT credit in respect of the service tax paid on the input service to its manufacturing units or units pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act; or (c) a bill of entry; or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; or (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii), (iv), (v) and (vii) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1994; or (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of, September, 2004; or (g) an invoice, bill or challan issued by an input service distributor under rule 4A of the Service Tax Rules, 1994. Provided that the credit of additional duty of customs levied under Sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be allowed if the invoice or the supplementary invoice, as the case may be, bears an indication to the effect that no credit of the said additional duty shall be admissible; (2) No CENVAT credit under sub-rule- (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Central Excise, a monthly return in the form specified, by notification, by the Board: Provided that where a manufacturer is availing exemption under a notification based on the value or quantity of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board within twenty days after the close of the quarter to which the return relates. (8) A first stage dealer or a second stage dealer, as the case may be, shall submit within fifteen days from the close of each quarter of a year to the Superintendent of Central Excise, a return in the form specified, by notification, by the Board. (9) The provider of output service availing CENVAT credit, shall submit a half yearly return in form specified, by notification, by the Board to the Superintendent of Central Excise, by the end of the month following the particular quarter or half year. (10) The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Ramala Sahkari Chini Mills Vs. CCE, 2010 (14) SCC 744 (Para 1017) read with Ramala Sahkari Chini Mills Vs. CCE, 2016 (7) SCC 585 (c) CCE Vs. Parth Poly Woven, 2012 (25) STR 4 (Guj) (Para 18) (d) Deepak Fertilizers Vs. CCE 2013 (32) STR 532 (Bom) (Para 5) 25. Mr. Joshi is right in submitting that it is impossible to manufacture or repair ships without the aforementioned cranes. Therefore, the HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode, which are used in the fabrication of cranes, are an integral part of the manufacturing process of ships and without these goods, it is not possible to manufacture ships. 26. Therefore, the HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode used in the fabrication of cranes which are used for manufacturing ships, are goods used "in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not". In light of this, they are "inputs" and the respondent is eligible to claim the Cenvat Credit on such goods. 27. The definition of "inputs" as contained in Rule 2(k) of the Cenvat Credit Rules, 2004 does not provide that the goods used "in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33. Thus, the aforesaid items (i.e. HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode) being capital goods, the cenvat credit of excise duty paid thereon cannot be denied in view of Rule 3(1) read with Rule 2(a)(A) of the Cenvat Credit Rules, 2004. 34. The definition of "Capital Goods" as contained in Rule 2(a) of the Cenvat Credit Rules, 2004 does not provide that the capital goods must not be "embedded to the earth" or that they must not be immovable property. No other provision of the Cenvat Credit Rules, 2004 restricts the meaning of capital goods to exclude those "embedded to the earth" or those which may be considered immovable property, and no other provision denies credit of duty on any capital goods on the ground that they are "embedded to the earth" or are considered to be immovable property. 35. Rule 2(a) of the Cenvat Credit Rules, 2004 also does not provide that the capital goods must be excisable goods. In any case, looking to the definition of "excisable goods" as contained in Section 2(d) of the Central Excise Act, 1944 read with Chapter 84 (Tariff Item 8426) of the First Schedule to the Central Excise Tariff Act, 1985 cranes are excisable goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Input Service credit can be availed on such invoices? 40. It is the case of the department that in the Letter of Permission (LOP) issued by the Development Commissioner, Kandla SEZ to the respondent. It is the Ahmedabad office of the company which has been mentioned (subsequently changed to Amreli) and therefore, the respondent EOU is managed by the company's office at Ahmedabad and not by the company's office at the head office at Mumbai. It is therefore, sought to be contended that the Mumbai Office has no relation to the respondent EOU and cannot be an "input service distributor" for the respondent EOU. However, it is on the basis of the invoices distributed by the Mumbai office of the company that the respondent EOU is availing of cenvat credit, which is alleged to be not permissible in view of the definition of input service distributor in Rule 2(m) of Cenvat Credit Rules, 2004 read with Rule 4A of Service Tax Rules, 1994. 41. The Rule 2(m) of the Cenvat Credit Rules, 2004 defines "input service distributor" to mean an office of the manufacturer or producer of final products or provider of output service which receives invoices issued under Service Tax Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not in the respondent's ST3 Return to be filed before the jurisdictional Service Tax authorities. It is therefore contended that such credit should not be allowed to the respondent as an output service provider, since the criteria to qualify for cenvat credit are purportedly different for a manufacturer and for an output service provider. 46. First, it may be noted that, contrary to what the appellant seeks to contend, the provisions governing the cenvat credit on excise duty paid on inputs or capital goods and on service tax paid on input services are contained only in the Cenvat Credit Rules, 2004 and the service tax law does not contain separate provisions for availing cenvat credit. Likewise, whether a person is a manufacturer or a service provider or both, any cenvat credit, whether in respect of excise duty or on service tax paid, is to be availed only under and in terms of the Cenvat Credit Rules, 2004. 47. The Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer of the final product or a provider of taxable services to take cenvat credit of duty of excise paid on any input or capital goods received in the factory or premises and the service tax paid on any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectly and whether contained in the final product or not". As stated earlier, the aforesaid words quoted in italics have time and again been construed by the Supreme Court and other courts to be of very wide import and to encompass all the goods whether directly or indirectly used in the manufacturing process or before or after the manufacturing process or whether used in relation to the manufacturing process. So long as the manufacturing process of the final product is not possible without such inputs, they fall within the wide meaning of these words. 53. The Dry Dock has been held and recognized to be a 'Plant' by the Supreme Court in the case of Scientific Engineering House (Supra). 54. This High Court, in the respondent's own case in the Tax Appeal No.563 of 2016 arising under the provisions of the Gujarat Value Added Tax Act, 2003 has held, "Following the law laid down by the Hon'ble Supreme Court in the case of Jawahar Mills Ltd. (Supra) and Rajasthan Spinning and Weaving Mills Ltd. (Supra) to the facts of the case on hand and as cement, sand, steel, greet, concrete, etc., are required to be used in manufacturing of "Capital Goods" viz. Dry Dock and Fit O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority to take appropriate decision afresh after providing the report and considering the assessee's submission. 59. We also do not find any merit in the submission canvassed on behalf of the appellant that no Cenvat Credit can be allowed in favour of the respondent in respect of the inputs, capital good and inputs service used to fabricate cranes and Dry Dock as the final product of the respondent is exempted from duty. 60. We may clarify that in the aforesaid context, no question of law has been formulated. However, as the issue was raised, we are dealing with the same. Rule 6. Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. (1) The CENVAT credit shall not be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or for provision of exempted services, except in the circumstances mentioned in subrule (2). Provided that the CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not" and in the definition of "input service" as contained in Rule 2(l) which contains the words "whether directly or indirectly, in or in relation to the manufacture of final products". This provision applies only to inputs or input services which are used in the manufacture of exempted goods and not to the inputs or input services, which are used indirectly, in relation to the manufacture of final products. Rule 6(1) is not applicable to inputs, capital goods and inputs service used to fabricate cranes and Dry Dock. 62. Likewise, Rule 6(4) speaks of disallowing the cenvat credit on capital goods used exclusively in the manufacture of exempted goods or in providing exempted services. Therefore, this provision is not applicable when the capital goods are used for both exempted as well as dutiable goods/services. 63. Further, Rule 6(6)(v) provides that the provisions of subrules (1) to (4) are not applicable in case the excisable goods removed without payment of duty are cleared for export under a bond. 64. The respondent is a 100% EOU which is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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