TaxTMI 
TaxTMI 
2011 (5) TMI 54
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.... 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 HDPE granules for manufacture of HDPE bags....
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....s 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 fulfilled if the exporter wants to avail the optio....
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....ld 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 that effect. As against above, Revenue has ....