TaxTMI 
TaxTMI 
2019 (2) TMI 1428
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.... for further process to M/s Core Healthcare. The appellant had in their application under Rule 56B also sought permission to export the goods directly from the premises of M/s Core Healthcare. The appellant's claim that the goods were exported from the premises of M/s. Core and in support of their claim they have sought to reliy on the H forms under Central Sales Tax. 2.1 Ld. Counsel for the appellant argued that they have submitted H forms, it is enough evidence to establish that the goods have been exported. He argued that the Circular No. 212/46/96-Cx dated 20.05.1996 permits adoption of H form for export through merchant exporter. He pointed out that the said Circular relates to simplified export procedure to be followed by manufacture....
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....is authorised agent should be submitted for the purpose of proof of export." He also relied on the Circular No. 648/39/2002-CX dated 25.07.2002 wherein following has been clarified. "2. The matter has been examined by the Board. The Central Excise Manual provides that in the case of export by exempted units through merchant exporter, the documents prescribed by Sales Tax Department, viz H-Form or ST-XXII Form or any other equivalent Sales Tax form, will be accepted as proof of export. It is clarified that this facility is available only in respect of the exempted units which undertake exports themselves or through merchant exporters directly from the unit itself. The facility is not available for the supplies made to any other domestic ma....
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....as shipping bills or ARE-1 etc. to prove beyond doubt that the said goods were actually exported. Moreover, the assesse has himself informed that there were cases against M/s Core Healthcare, booked by the Dept. In this background the declaration of M/s Core Healthcare does not have much weightage in this case." 3.1 Ld. AR also further argued that in para 10.5 of the impugned order wherein after examination of the Photo copies of 56B challans, Commercial invoices and H Forms/Form 17A, it was found that the value cleared as per SCN does not match with the quantity and value in H Form. 4. We have gone through the rival submissions. The essential issue is if the appellant can claim on the strength of H Forms issued by M/s Core Healthcare, th....