2015 (11) TMI 824

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....For the Respondent : Shri L Paneer Selvam, AC (AR) ORDER Per R Periasami 1. Revenue filed this appeal against OIA No.47/07 dt. 31.7.2007. 2. The brief facts of the case are that the respondent's one of the units located at Tiruvottiyur are registered with Central Excise for manufacture of truck tyres, flaps, tractor tyres etc. They are also engaged in export of various tyres and fl....

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....l of the assessee. Hence the present appeal by Revenue. 3. Ld. A.R reiterates the grounds of appeal and submits that respondents received packing material but cleared to their own Export Processing Godown (EPG)which is a bonded warehouse and availed cenvat credit but not reversed the credit while removing the packing materials to their EPG and not followed the procedure. The Commissioner (Appea....

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.....2007 while passing the impugned order. He submits that Revenue has not filed any appeal against the earlier order. He submits that Revenue cannot raise a new ground. He submits para-9 of the SCN alleges and para-13 invokes Rule 3 (4) of CCR where the allegation is input is cleared "as such" whereas in the grounds of appeal, Revenue has come out with a new ground that packing material is not an in....

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....use and the packing material used in the finished goods which are ultimately exported from the bonded warehouse at EPG and also there is no dispute on the export of finished goods which contained packing material from the EPG and the appellant followed procedure under Central Excise Rules and duly followed CT-2 procedure as per notification 43/2007 dt. 26.6.2007. The respondents are eligible for c....