2013 (11) TMI 1421

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....dent(AR) JUDGEMENT Per: B.S.V. Murthy: The appellants are the manufacturers of aluminium glazing assembly and accessories classifiable under Chapter Heading No.7601 of the Schedule to the Central Excise Tariff Act, 1985. During the course of scrutiny of ER-1 returns for the months of June 2007 to November 2007 of the assessee, it was observed that the assessee had availed CENVAT credit on....

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..... 23/07/2007, 60 dt. 09/08/2007, 81 dt. 28/08/2007, 91 dt.11/09/2007, 102 dt. 01/10/2007, 112 dt. 18/10/2007, 114 dt. 22/10/2007 and 120 dt. 05/11/2007 without paying an amount equivalent to the credit availed in respect of the input, which had been removed as such from their factory, thereby contravening the provisions of Rule 3(5) of CCR according to Revenue. Thereafter proceedings were initiate....

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....ning that the inputs were cleared as such for export under bond whereas according to the learned counsel, the inputs were cleared to SEZ developer. In any case, even clearances to SEZ developer are to be treated as export and therefore this is not a very significant issue. Secondly, it is also submitted that clearances were made under bond and therefore the clearances in this case can be considere....

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.... exported under bond. Now the law is well settled that if there is a circular beneficial to the party, that has to be given effect to in view of the judgment of the Hon'ble Supreme Court in Collector v. Dhiren Chemical Inds. Ltd. reported in 2002 (139) 3 (S.C.). We also find that in the Central Excise Manual published by the CBEC also it has been specifically stated that there is no bar for a manu....