9911796707
TMI Blog2008 (6) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - Revenue has filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). M/s. Global Pharmatech (P) Ltd. (Respondents), Hosur manufactured and cleared veterinary injections such as Miphocal, Calbim without payment of duty in terms of Notification No. 6/2002-C.E., dated 1-3-2002 during the period from 6/3 to 10/3. After due process of law, the original authority confirmed a demand of Rs. 36,343/-, demanded appropriate interest and imposed equal amount penalty. The amount was demanded in terms of Rule 6(1) of Cenvat Credit Rules, 2002 (CCR) which lays down that CENVAT credit is not allowed on inputs which are used in the manufacture of exempted goods. In the impugned order the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken credit. During the material period, the assessee exported in terms of Rule 19 of the CER, 2002, the said exempted products under Bond. As rightly submitted by ld. SDR, Rule 19 of CER, 2002 provides for export under bond of excisable goods from a factory of the manufacturer without payment of duty. There is nothing in the Rule which prohibits the manufacturer from exporting its goods in terms of Rule 19 of the CER, 2002. 5. As regards Cenvat credit relatable to the inputs contained in the exported final products sub-rule 1 of Rule 6 regulates availment of credit of duty paid on inputs in respect of exempted final products. Rule 6 of the CCR, 2002 reads as follows "RULE 6. Obligation of manufacturer of dutiable and exempted goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, other than the final products which are exempt from the whole of the duty of excise leviable thereon under any notification where exemption is granted based upon the value or quantity of clearances made in a financial year. (5) The provisions of sub-rule (1), sub-rule (2), sub-rule (3), and sub-rule (4), shall not be applicable in case the exempted goods are either - (i) cleared to a unit in a free trade zone; or (ii) cleared to a unit in a special economic zone; or (iii) cleared to a hundred percent export-oriented undertaking; or (iv) ……………………………………………… (v) ………………………………………………. (vi) cleared for export under bond in terms of the provisions of the Central Excise Rules, 2002. (vii) ………………………………………………" Clause (vi) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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