2017 (12) TMI 1748

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appeal No. CHD-EXCUS-001-APP-213-16-17, dated 12-1-2017, who has rejected the applicant's appeals against Order-in-Original No. 86/DC/R/CHD/12, dated 29-9-2012 and Order-in-Original No. 367/DC/R/CHD/14, dated 3-9-2014 of the Deputy Commissioner, Central Excise Division, Chandigarh. 2. The Brief facts leading to the filing of the Revision Applications are that the applicant had claimed rebate of duty of Rs. 10,16,745/- against export of Endothermic Gas Generator (hereinafter referred to as generator) and Rs. 15,608/- against export of imported parts/components of Hosiery knitting Needle manufacture machines namely 06 nos. of 'Freedom 1 Point Butt' and 05 nos. "Mill Cam" (hereinafter referred to as knitting machines) which were earlie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne-II v. Suessan Asia Pvt. Ltd. - 2016 (335) E.L.T. 104 (Tri.-Mumbai), wherein it is held that capital goods could be exported without reversal of credit under bond. 4. On examination of the Revision applications, Commissioner (Appeals)'s orders and Deputy Commissioner's orders, it is noticed that the Commissioner (Appeals) has rejected the appeals of the applicant and upheld the Deputy Commissioner's orders mainly for the reason that the rebate of duty under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 is allowed only for the duty paid export of excisable goods. But the goods exported by applicant are imported goods only and not the excisable goods. Whereas the applicant has claimed throughout and even in the Revision Appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... these goods. Reversal of Cenvat credit at the time of export of these goods is not an Excise duty at all and it is just a payment of an amount in accordance with Rules 3(5) and 3(5A) of the Cenvat Credit Rules, 2004 in lieu of the Cenvat credit taken earlier in respect of these goods which were initially procured for being used for manufacturing of goods. Under Rule 3 of Cenvat Credit Rules, credit is admissible on the condition that inputs or capital goods etc., will be used for manufacturing of final products and if these were not used ultimately for the aforesaid purpose, the manufacturer is liable to reverse the Cenvat credit. Accordingly, in this case the applicant earlier availed the Cenvat credit in respect of CVD paid on the import....