TaxTMI 
TaxTMI 
2021 (12) TMI 1009
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....ative) for Respondent ORDER PER: RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of Nail Polish bottle. They are exporting the said bottle along with the cap and brush which is procured from the open market (duty paid) and the same is exported without availing cenvat credit and without paying any duty. The case of the department is that since cap an....
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.... if any excise duty payable on the exported goods. In this case, since the appellant have procured duty paid goods which has been traded for export, no duty is payable, therefore, no bond was executed. He submits that in respect of export of goods which is not dutiable, no bond was executed and in various judgments, it was held that to make eligible for Rule 6(6)(v) of Cenvat Credit Rules, 2004 in....
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....een executed for export of such trading goods, therefore, the appellant will not get the benefit of Rule 6(6)(v) of Cenvat Credit Rules, 2004. Learned AR relied on the following case laws: * Lally Automobiles P. Ltd. 2018 (17) GSTL 422 (Del.) * Lally Automobiles P. Ltd. 2019 (24) GSTL J115 (SC) * Ruchika Global Interlinks 2017 (5) GSTL 225 (Mad.) 4. I have carefully considered the submissio....