Customs, Excise and Gold Tribunal - Tamil Nadu
Jindal Aluminium vs Collector Of Central Excise on 3 March, 1994
Equivalent citations: 1994(53)ECR97(TRI.-CHENNAI)
ORDER
S. Kalyanam, Member
1. Shri Nasser Abdullah, the learned Counsel for the appellants submitted that the issue arising for determination in the appeal is whether the appellants would be entitled to MODVAT Credit even in respect of inputs which have been utilised in the end-product cleared to 100% Export Oriented Unit (EOU) at nil rate of duty and submitted that the issue is covered by a number of rulings of the Tribunal and he cited the following case laws in support of his plea:
(1) 1994 (50) ECR 412 in the case of Orissa Synthetic Ltd. v. Collector of Central Excise (2) in the case of Rama Cables and Wires Ltd. v. Collector of Central Excise (3) in the case of Somani Steel Ltd. v. Collector of Central Excise (4) in the case of Premier Tyres Ltd.
(5) in the case of Detergents India v. Collector of Central Excise (6) in the case of Sarwottum Ispat (P) Ltd. v. Collector of Central Excise (7) in the case of Vikrant Tyres v. Collector of Central Excise It was further submitted that major portion of the goods were cleared for domestic market.
2. Shri JM Jeyaseelan, the learned DR contended that rules make exception in respect of export under bond and the plea urged was not taken before the authorities.
3. In the facts and circumstances of the case, we are inclined to think that the ratio of the decisions cited supra would be applicable to the facts of the present case and in this view of the matter, we set aside the impugned order and allow the appeal.
(Pronounced in the open Court).