2018 (12) TMI 923

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.... Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants are manufacturers of machineries for sugar and cement industry. They export the impugned goods to Vietnam and other countries. The appellant availed CENVAT credit in respect of certain items which were not manufactured by them but were purchased and cleared along with the final product whic....

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....llant. He adverted to the definition of 'inputs' with effect from 31.3.2000 and argued that the definition of inputs would include such goods which are cleared along with the final product and also whose value has been added in the assessable vale of the final product. In addition, he relied upon the decision in the case of KCP Ltd. vide Final Order No. 42890 to 42901/2018 dated 16.11.2018 and sub....

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.... the order is extracted below:- "5.12 As per the undisputed facts of the case, the appellant had entered into a contract with the buyers located in Vietnam to supply and erect complete sugar plant. In para 6 of our Final Order No. 41661 to 41669/2018 dated 31.5.2018 on nine appeals emanating from the very same impugned order, for earlier periods, we had held as under:- "6.6 Indubitably, the ....

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....at the disputed bought out goods were "used only for receipt and export, as such". xxxx xxxxx xxxx xxxx xxxxx 6.2 Ld. counsel has also drawn our attention to Board's clarification No. 607/44/2001-CX dated 13.12.2001, clarifying the scope of the said Rule 16. Ld. counsel has also pointed out that the said Rules was further amended vide Central Excise Rules, 2002, which made the sc....