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CCE Salem v/s V.Tex Garments


Company & Directors' Information:- D R GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18101GJ2005PTC046010

Company & Directors' Information:- R. R. GARMENTS LIMITED [Active] CIN = U51900MH1995PLC095544

Company & Directors' Information:- S G GARMENTS LIMITED [Active] CIN = U18101WB2004PLC098193

Company & Directors' Information:- M R TEX PRIVATE LIMITED [Active] CIN = U17111WB1988PTC043607

Company & Directors' Information:- K K P GARMENTS PRIVATE LIMITED [Active] CIN = U65921TZ1994PTC005334

Company & Directors' Information:- M S K TEX PRIVATE LIMITED [Active] CIN = U17219TZ2000PTC009500

Company & Directors' Information:- A C N TEX PRIVATE LIMITED [Active] CIN = U17111TZ1997PTC007821

Company & Directors' Information:- N K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC107093

Company & Directors' Information:- K. D. GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2005PTC101896

Company & Directors' Information:- G AND A GARMENTS PVT LTD [Strike Off] CIN = U18101PB1995PTC016121

Company & Directors' Information:- V H GARMENTS PRIVATE LIMITED [Active] CIN = U52322MH2008PTC181066

Company & Directors' Information:- S M A TEX INDIA PRIVATE LIMITED [Strike Off] CIN = U17120DL1993PTC052271

Company & Directors' Information:- S. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL1996PTC083315

Company & Directors' Information:- A-TEX (INDIA) PRIVATE LIMITED [Active] CIN = U17299DL2003PTC123288

Company & Directors' Information:- G. M. GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2006PTC152683

Company & Directors' Information:- D AND D GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL1975PTC007923

Company & Directors' Information:- J S GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U74900WB2009PTC135262

Company & Directors' Information:- K. B . GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2011PTC166954

Company & Directors' Information:- A K GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2015PTC282847

Company & Directors' Information:- D P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC129479

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC143084

Company & Directors' Information:- P AND P GARMENTS PVT LTD [Under Process of Striking Off] CIN = U18101DL2005PTC143556

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101HR2005PTC068124

Company & Directors' Information:- L. H. GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17121KA2011PTC060761

Company & Directors' Information:- K R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1998PTC087046

Company & Directors' Information:- T & A GARMENTS PVT LTD [Strike Off] CIN = U52321TN1993PTC025318

Company & Directors' Information:- P. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18204DL2007PTC164238

Company & Directors' Information:- S. A. GARMENTS PRIVATE LIMITED [Active] CIN = U17121DL2007PTC165007

Company & Directors' Information:- T S GARMENTS PRIVATE LIMITED [Active] CIN = U51494DL1996PTC076668

Company & Directors' Information:- GARMENTS INDIA PVT LTD [Strike Off] CIN = U51909GJ1979PTC003310

Company & Directors' Information:- K. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC164404

Company & Directors' Information:- B G GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142488

Company & Directors' Information:- S P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2003PTC120709

Company & Directors' Information:- P N GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC127524

Company & Directors' Information:- S T GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2015PTC277043

Company & Directors' Information:- P L GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2013PTC248417

Company & Directors' Information:- M. K. GARMENTS PRIVATE LIMITED [Active] CIN = U17291DL2007PTC164395

Company & Directors' Information:- R A GARMENTS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U18101DL2003PTC123385

Company & Directors' Information:- C S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC134787

Company & Directors' Information:- B L GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC136912

Company & Directors' Information:- B D S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC137898

Company & Directors' Information:- T G GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC143392

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U18101DL2006PTC149330

Company & Directors' Information:- G P GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC161067

Company & Directors' Information:- I B GARMENTS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC257044

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U74110DL2006PTC149330

Company & Directors' Information:- A G GARMENTS PRIVATE LIMITED [Active] CIN = U51300DL2013PTC257609

Company & Directors' Information:- V R V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2008PTC182256

Company & Directors' Information:- M V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U74899HR2005PTC141797

Company & Directors' Information:- A AND R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17120HR2013PTC049037

Company & Directors' Information:- V K GARMENTS PRIVATE LTD [Strike Off] CIN = U18101DL1981PTC012410

Company & Directors' Information:- A S GARMENTS PRIVATE LIMITED [Active] CIN = U17212CH1992PTC012350

Company & Directors' Information:- V R GARMENTS PVT LTD [Strike Off] CIN = U18101CH1991PTC011345

Company & Directors' Information:- S B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2005PTC141954

    Appeal No.E/216/2005

    Decided On, 24 August 2007

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MR. P.G. CHACKO
    By, MEMBER (JUDICIAL) & THE HONOURABLE MR. P. KARTHIKEYAN
    By, MEMBER (TECHNICAL)

    Shri B.L.Meena, SDR. For the Appellants. Shri M.N.Bharathi, Advocate. For the Respondents.



Judgment Text

P.Karthikeyan, Member (Technical)


This is an appeal filed by the Revenue against an order of the Commissioner of Central Excise (Appeals), Salem. In the impugned order, the Commissioner has vacated the order of the original authority disallowing CENVAT credit of Rs.1,90,107/- availed by the respondents and the demand of interest of Rs.318/- on the irregular CENVAT credit availed by the respondents. The facts of the case are that M/s.V Tex Garments, the respondents herein, had procured cotton yarn without payment of duty and exported fabrics during the period September'03 to December'03. The respondents had used duty-paid cotton yarn also in the export goods and had availed a credit of Rs.1,90,107/- being duty paid on such cotton yarn. As the appellants had opted to export the finished goods manufactured by using inputs procured without payment of duty in terms of Rule 19 of the Cenvat Credit Rules, 2002 read with Notification No.43/2001-CE (NT) dated 26.6.2001. The authorities felt that the respondents were not entitled to use duty-paid yarn along with non-duty paid yarn procured under Notification No.43/2001-CE for the purpose of export without payment of duty. A major ground taken by the original authority in disallowing the Modvat credit is that A.R.E.2 form contained a certification to the effect that the exporter had not availed facility of Cenvat Credit Rules, 2001. This requirement evidenced that manufacturers availing the facility of procuring excisable goods in terms of Notification No.43/01-CE were barred from availing CENVAT credit of duty paid on the inputs. In the impugned order, the Commissioner (Appeals) found that the A.R.E.2 form was common for exporters following the procedure under Notification No.41/01-CE (NT) as well as Notification No.43/01-CE (NT)both dated 26.6.2001. The form itself indicated that the same was a combined application for removal of goods for export under claim for rebate and for export under bond. The Commissioner observed that the supplementary instructions contained in Central Excise Manual issued by the Board had prescribed that benefit of input stage rebate could not be claimed in the case of export under claim for drawback or when the export was in discharge of export obligation and where facility of inputs stage credit was availed under Cenvat Credit Rules, 2001. The Commissioner found that the bar against availing Cenvat credit applied only in cases where export was under claim for rebate. There was nothing in the relevant rules or procedure which lays down that credit should not be taken of duty paid on inputs which were used in the manufacture of goods exported under Rule 19 of the Central Excise Rules read with Notification No.43/01-CE dated 26.6.2001.


2. In the appeal filed by the Revenue against the impugned order, the major ground taken is that the A.R.E-2 form required to be filled up by the exporter among others to the effect that the exporter had not availed CENVAT credit on the inputs used in the manufacture of exported goods. In the instant case, as the exporter had availed credit in respect of certain inputs they were not eligible for CENVAT credit since the finished goods had been exported without payment of duty. It is apprehended that if the reading of the lower authority is allowed to be implemented, there is a possibility that raw material procured without payment of duty would be sold and in that place duty paid raw material would be purchased and CENVAT credit availed. The credit availed would be used for clearing goods for home consumption. By taking CENVAT credit, the respondents were trying to availing the facility under both Rule 18 & 19.


3. Heard both sides. The Commissioner found that the relevant Rules/Notification governing procurement of inputs without payment of duty for export under bond did not prohibit use of duty paid goods also. The original authority had denied the CENVAT credit availed solely on the basis of the proforma of the A.R.E.2 which contained certification to the effect that exporter had not availed the CENVAT credit in respect of the finished goods covered by A.R.E.2. The Commissioner has found that the application itself says that it is a common application for removal goods for export both under claim for rebate and under bond. I also find that the rules and procedures prohibit availment of CENVAT credit of duty paid on inputs only if the input stage duty is claimed back by the exporter as drawback or rebate. Another situation in which availment of credit is prohibited is when goods are exported in discharge of export obligation under DEEC scheme. As long as the respondent did not c

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laim the input stage credit and had exported the finished goods under bond. There is no requirement that the credit availed by the exporter should be reversed. The lower authority had proceeded on a wrong reading of the proforma of the application for removal of goods for export and the impugned order has rectified the error committed by the original authority. In the circumstances, I find that the impugned order does not call for any interference. In the result, the appeal filed by the Revenue fails and is dismissed.
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