2017 (6) TMI 371

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....e respondent ORDER Per: Ashok K. Arya 1. M/s Panasonic Energy India Company Ltd is in appeal against Order in Appeal No. 517 and 518/16-17 dated 20.12.2016 whereunder inter alia Cenvat credits amounting to Rs. 11,96,541/- and of Rs. 42,993/- have been disallowed. 2. The brief facts are that:- i. The appellant manufactures and sells/exports dry battery cells. ii. Durin....

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....stained both Orders in Original vide the impugned order in appeal. vii. The appellant is now in appeal before the Tribunal. 3. After having considered the facts of the case and the submissions of both the sides given by the Ld. Counsels, Shri Saurabh Dixit for the appellant and Shri G.R. Singh, for Revenue, it appears that the subject matter is covered by the Instructions given in Cent....

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....cedures, a manufacturer can export the goods under bond without payment of duty. This is a facility that is available to the manufacturer under the excise procedure. In such case, the appropriate duty of excise that is payable is 'nil'. Therefore, there is no bar for a manufacturer to remove the inputs or capital goods for export under bond within the Explanation referred to above. 3.2. For sim....

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.... in 20002 (139) E.L.T. 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 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 issues and accordi9ngly the appeal is allo....