2021 (12) TMI 1009

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.... Superintendent (Authorized Representative) 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 ....

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....ported under bond only, bond is required only 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....

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....e cleared under bond. In the present case, the goods are not excisable but trading goods. Moreover, no bond has been 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 Automobile....

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....goods, even though export was not made under bond, benefit of Rule 6(6)(v) cannot be denied and consequently, Rule 6(3)(b) is not attracted. Similar view was taken by this Tribunal in the following judgments: • S.N. Modani 2018 (364) ELT 973 (Tri. Del.) • Jolly Board Ltd. 2015 (321) ELT 502 (Tr. Mum.) • Cap &Seal (Indore) Pvt. Ltd. 2018 (15) GSTL 74 (Tri. Del....