2017 (11) TMI 2032

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..... redit of CVD SAD - HELD THAT:- Though the appellant was supposed to debit the SAD amount in respect of removal of inputs for export but non-debiting the SAD demand cannot be made for the reason that the raw/naphthalene on which the credit taken was admittedly exported. Once the goods have been exported no duty demand can be made. More over the appellant have been granted rebate in respect of CV .....

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..... (J) 1. The fact of the case is that the appellant have purchased imported Raw/Crude Naphthalene from the trader and availed the cenvat credit of CVD SAD. The said input was exported by debiting CVD amount and the amount of additional duty of excise was not debited. Against export of the input the appellant claimed rebate in respect of CVD paid thereon which has been sanctioned. The Revenue .....

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..... ehalf of the Revenue reiterates the findings of the impugned order. On careful consideration of the submission made by both the sides and on perusal of the record. I find that though the appellant was supposed to debit the SAD amount in respect of removal of inputs for export but non-debiting the SAD demand cannot be made for the reason that the raw/naphthalene on which the credit taken was admitt .....

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