TaxTMI 
TaxTMI 
2007 (5) TMI 395
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....R, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellant is inter alia engaged in the manufacture of Agricultural Tractors which are exempted from duty vide Notification No. 23/04 dated 9-7-2004. They were availing Cenvat credit of duty paid on the inputs in terms of provisions of the Cenvat Credit Rules, 2004. They have exported tractor under DEPB/DFRC scheme of the ....
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....the appellants approached the Commissioner vide their letter dated 28th January 2006 for considering their claim of drawback but their request were rejected by the Joint Commissioner holding that such conversion was not governed by Circular 4/2004 dated 16-1-2004. This order was upheld by Commissioner (Appeals). 2. Learned Advocate for the appellants submits that since in this case they were....
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....0 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except....
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....ibunal in the case of Kiran Pondy Chems Ltd. v. C.C., Chennai - 2006 (203) E.L.T. 588 and Man Industries (India) Ltd. v. C.C., Mumbai - 2006 (202) E.L.T. 433. In Kiran Pondy's case it was clearly held that the Board Circular 4/2004 dated 16-1-2004 has overlooked the provision of Section 149, the benefit of which cannot be denied to the appellant. 4. We have considered the submissions. We fin....