2008 (7) TMI 275

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which permits clearance of capital goods for export under bond - conclusion of the Commissioner (Appeals) that only excisable goods can be cleared for export under bond as per Rule 19 of Central Excise Rules and therefore the Board’s letter cannot be applied is not correct – held that, there is no legal bar for exporting such capital goods under a bond
Ms. Archana Wadhwa, Member (J) and Shri B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n taken are removed as such from the factory, the manufacturer has to pay an amount equal to the credit availed in respect of such capital goods. According to the Revenue, the rule does not distinguish between the removal for home consumption or for export. 2. Heard both the sides. The ld. Advocate for the appellants stated that the law clearly provides for export of goods under bond without paym .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inition states that goods manufactured in India only are to be considered as excisable goods. The ld. DR reiterates the arguments advanced by the lower authorities. 3. We have considered the order-in-appeal and the arguments advanced by both the sides. We feel that it would be futile to go into the merits of the order in view of the letter issued by the Board F. No. 345/2/2000-TRU, dated 29-8-200 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X