2014 (9) TMI 864

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....rted Glass Printing Machine during the year 2003-04 and availed Cenvat credit of Rs. 23,33,282/- in two instalments i.e. 2003-04 and 2004-05. Subsequently, the appellant exported this machine in 2006 under bond without reversal of Cenvat credit taken. The Revenue was of the view that the appellant had not put the machinery to use and, therefore, they were not eligible to take the credit and, therefore, they were required to reverse the credit taken when the capital goods were cleared as such from the factory. 2.1 In the first round of litigation, when the matter came up before the Tribunal, since there was dispute about the use and otherwise, the matter was remanded back to the adjudicating authority for consideration afresh and to ....

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....r (Appeals) has not followed the letter on the ground that under Rule 19, only excisable goods can be 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) E.L.T. 3 (S.C.). We also find that in the Central Excise Manual published by the C.B.E. & C. also it has been specifically stated that there is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond. In view of the Board's letter and the Manual providing this benefit, we feel that there is no need to go into other issues and accordingly the appeal is allo....