TMI Blog2007 (12) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... r export- no dispute regarding the use of inputs in the manufacture of final products which was cleared for export - no prohibition under the Rules for claiming refund in respect of credit on inputs contained in the waste – revenue appeal dismissed - E/1056-1059/2006-SM - 1795-1798/2007-SM(BR)(PB), - Dated:- 5-12-2007 - Shri S S Kang, Vice-President [Order]. -1. Heard Learned SDR. None a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide impugned order. 3. The contention of the revenue is that as per the provisions of Rule 5 of Cenvat Credit Rules, the refund is admissible in respect of inputs contained in the final product which was exported. The contention is that respondents cleared certain quantity of Waste and, therefore, the respondents are not entitled for refund of duty paid on the input containing the waste. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no dispute regarding the use of inputs in the manufacture of final products which was cleared for export. There is no prohibition under the Rules for claiming refund in respect of credit on inputs contained in the waste. In these circumstances, I find as the credit is admissible in respect of inputs used in the manufacture of final products which was cleared for export. There is no ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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