2017 (6) TMI 994

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.... (AR) For the Appellant None For the Respondent ORDER Per Bench The appeal is against the OIA No.43/2006 dt. 25.04.2006. The respondent is a manufacturer and exporter of Aluminium utensils. They procured indigenous Aluminium sheets, but did not avail cenvat credit on the same, used it in the manufacture and export of utensils. As there was no All Industry Rate for Aluminium utensils, t....

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....y the impugned order, Revenue has filed the present appeal. 2. With the above background, we heard Shri B. Balamurugan, A.R. None appeared for the respondent. 3. The brand rate fixation letters issued by the customs authorities were subsequently withdrawn on the basis of CBEC circular dt. 06.07.2001 in which the following conditions were stipulated to allow the facility of brand rates of dra....

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....in order. 4. On going through the impugned order, we note that the above aspect has been discussed elaborately by the Commissioner (Appeals) before allowing the appeal of the respondent. In the impugned order, the issue has been discussed as below :- "4. .....The Duty Entitlement Passbook Scheme (DEPB Scheme) was introduced in the Export and Import Policy (EXIM Policy) for the period 1....

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....e of export, the Board vide Circulars 68/97 dated 2.12.1997 and 39/99 dated 25.6.1999 decided that exports made under the DEPB scheme of those products which cannot avail Modvat credit on additional duty of customs (CVD) paid in cash on imported inputs and excise duty paid on indigenous inputs where excise duty is payable on the export good, would be entitled for payment of brand rate of drawback ....