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TMI Blog2022 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... which were cleared under bond in terms of Notification issued under Rule 19 which does not provide for reversal of credit of duty paid on such exported excisable goods because legislative intent was to promote export of goods and not export of taxes. This submissions is further strengthen and supplemented with reference to the reliance placed by the Appellant in the relevant case laws on the issue, besides the fact that Section Note - 6 of Chapter XVI of the Central Excise Tariff Act, 1985, that was also referred by the Commissioner (Appeals) in his order but in a different context, clearly reveals that in respect of goods covered under this Section dealing with television image and sound recorders, incomplete or unfurnished goods having e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit of Rs.11,81,724/- availed by it was made to the Appellant through a show-cause notice dated 19.03.2015. In the first round of litigation that went upto the Tribunal, vide its order dated 17.11.2017 Tribunal had remanded the matter back to the adjudicating authority on the ground that adequate justification was not available in the order for accepting/not accepting the contention of the Appellant regarding the manufacturing process that had been undertaken in respect of those items. Thereafter, in its elaborate order the Commissioner (Appeals), Raigarh allowed credit in respect of cables and refused credits in respect of rest 4 items holding that the process undertaken by the Appellant does not amount to manufacture and there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d acceptance in several decisions of the Writ Courts including the one of Hon ble Kerala High Court reported in 2022 LiveLaw (Ker.) 269 that jurisdiction being preliminary issue is to be decided first before the appeal is heard and if the same is not agitated at the earliest possible occasion it should not be agitated at a subsequent stage, to cause undue hardship to the parties. This being second round of litigation before the Tribunal, the first order of remand being passed by a Single Member Bench, such submissions on jurisdiction is unfounded in both law and fact. Secondly, going by the provisions of the Excise Act, only issues involving classification and rate of duty is to be kept outside the purview of the Single Member Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... promote export of goods and not export of taxes. This submissions is further strengthen and supplemented with reference to the reliance placed by the Appellant in the relevant case laws on the issue, besides the fact that Section Note - 6 of Chapter XVI of the Central Excise Tariff Act, 1985, that was also referred by the Commissioner (Appeals) in his order but in a different context, clearly reveals that in respect of goods covered under this Section dealing with television image and sound recorders, incomplete or unfurnished goods having essential character of complete or finished article shall also amount to manufacture. Further the headings which are put under para 1 excluding items not covered under this Section, are not the items und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that in the said judgment reported in Bala Handlooms Exports Co. Ltd. cited supra the Tribunal had given a clear finding that Rule 5 of CENVAT Credit Rules also provided for refund of CENVAT Credit taken on inputs which for any reason could not be utilised for clearing final product for home consumption or exports products. Inputs used as intermediate products when clear for export also provides for refund of CENVAT Credit. In carrying-forward the judicial decisions set by this Tribunal mainly in the case of RHF Metal Pvt. Ltd. cited supra, the following order is passed. ORDER 6. The appeal is allowed and the order passed by the Commissioner of Central Tax, Central Excise Service Tax (Appeals), Raigarh vide Order-in-App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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