2011 (5) TMI 54

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....als, one filed by the appellant and other by the Revenue, are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner(Appeals).   2. Dealing with the appellant s appeal, I find that they are engaged in manufacture and export of dehydrated onions powder and flakes. They were availing benefit of advance licences under DEEC scheme for procuring....

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....ation of demand of duty on the HDPE granules to the extent of Rs.1,98,597/- (Rupees One Lakh, Ninety Eight Thousands, Five Hundreds and Ninety Seven Only).   3. As against the above contention of the appellant, I find that there is a finding by Commissioner(Appeals) to the following effect:   9.3 Further, I observe that 4.1.5 clearly stipulate that export obligations have to be ful....

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....rder of Commissioner(Appeals), vide which he has held that assessee was entitled to the benefit of CENVAT Credit of the input services which have been used in the manufacture of the goods ultimately exported. He is not agreeing with the Revenue that export goods are required to be considered as exempted goods. For this proposition, he has placed reliance on Tribunal's various decisions holding to ....