2013 (7) TMI 52

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....ssioner (AR) PER : M V Ravindran As both these appeals are in respect of very same assessee and on the same issue, these are being disposed by a common order. 2. The relevant facts that arise for consideration are that the appellant herein is a manufacturer of bulk drugs and they are exporting their final product viz. Ethambutol. The said product was exempted from payment of duty. The app....

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....exported. I also find the CENVAT Credit taken by the appellant is in respect of Special Additional Duty as imposed under Notification No.19/200__ and CVD which has been imposed under Section 3 of Central Excise Tariff Act, 1985. The lower authorities have not considered the decision of this Bench in the case of Tuffropes Pvt. Ltd. - 2009 (233) ELT 544 (Tri-Ahmd) and in the case of Well Known Polye....