https://www.taxtmi.com/caselaws?id=347041 The Tribunal held that duty is not chargeable on capital goods cleared for export after use, on which Cenvat credit was availed. Relying on precedents like Essel Propack Ltd and Glass and Ceramic Decorators, it was established that duty need not be paid on such clearances under bond/Letter of Undertaking. The decision set aside the order demanding duty, ruling in favor of the appellant based on provisions in the Central Excise Manual and consistent case law interpretations. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347041 The Tribunal held that duty is not chargeable on capital goods cleared for export after use, on which Cenvat credit was availed. Relying on precedents like Essel Propack Ltd and Glass and Ceramic Decorators, it was established that duty need not be paid on such clearances under bond/Letter of Undertaking. The decision set aside the order demanding duty, ruling in favor of the appellant based on provisions in the Central Excise Manual and consistent case law interpretations. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347041