2019 (5) TMI 1566

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....them, Revenue has filed the present appeal. 2. We have heard learned AR, Shri Sandeep Kumar Singh appearing on behalf of the Revenue and learned advocate, Shri A.P. Mathur for the respondent. 3. As per the facts on record, the respondent M/s Indosolar Ltd are engaged in the manufacture of 'Photovoltaic Solar Cells' falling under Chapter 85 of the first Schedule to the Central Excise Tariff Act, 1985. The assessee is a 100% export oriented unit and procured the duty free raw material in terms of Notification No.52/2003-Cus dated 31 March, 2003. Similarly indigenous raw-material was procured by them without payment of duty in terms of Notification No.22/2003-CE dated 31 March, 2003. In terms of the said notification, if the goods are cl....

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....mponents or inputs etc. under these general Notification No.24/2005-Cus and 12/2012-CE without payment of duty instead of Not. No. 52/2003-Cus. and 22/2003-CE both dated 31.03.2003 as per the CBEC instructions vide F. No.DGEP/EOU/450/2006 dated 09.02.2007 and clarification dt.12.01.2014 & 01.02.2017. I find it relevant to mention that had it not been for clarifications of the Board dated 12.01.2014 and 01.02.2017, the party being a 100% EOU would not have apparently been eligible for the alternative benefit of the Notification No.24/2005-Cus and Notification No.12/2012-CE. 5.17 To cement my opinion expressed in Para 5.16 above, I also place reliance on the decision of the Hon'ble Supreme Court in the case of Collector of Central Ex....

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.... an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, not prohibited or estopped from claiming such benefit at a later stage. I also note that the ratio of the above Apex Court decision in Share Medical case (supra) was followed by the Hon'ble Tribunal in the case of Cipla Limited Vs Commissioner of Customs, Chennai, 2007 (218) ELT 547 (Tri.-Chennai), where in it was held that it was a settled law that the benefit of an exemption Notification can be claimed at appellate stage also following the ratio of the judgement of Share Medical case (supra). It is therefore even more clear that in the instant case, the benefit of alternative exemption notification of Notification No.12/2012-C.E.....