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TMI Blog2008 (7) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent. [Order per: D.A. Mehta, J. (Oral)]. - Appellant-revenue has proposed the following five questions: (i)Whether the action of the Commissioner of Customs, Surat in rejecting the refund claim as barred by law of limitation is just and proper in the facts and circumstances of the case? (ii)Whether in the facts and circumstances of the case, there is no warrant to treat the deemed credit as anything other than the credit under Rule 57A? (iii)Whether in the Cenvat Scheme, there is no outer time limit from the date of receipt of raw materials or from the date of taking credit beyond which the credit taken could not be utilized? (iv)Whether, in the facts and circumstances of the case, the utilization of credit amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred after 6 months after the end of the quarter, the time limit prescribed under Notification No.85/87-CE., dtd. 01.03.1987. (d) The Commissioner (Appeals) upheld the order of the original authority rejecting the claims. 4. After recording the submissions made by both the sides the Tribunal has recorded the following findings: "6. I have carefully considered the submissions from both sides. The CENVAT Credit is a scheme by which cascading effect of incidence of taxes is sought to be avoided. Normally, the actual duty paid on the input is permitted to be taken as credit and the same should be utilize towards payment of duty on the final product in certain cases, the Central Govt. has been empowered to specify the rate at which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion taken by the Commissioner (appeals) is holding that the refund claims are time barred is not legally sustainable. The order of the commissioner (appeals) is set aside and the matter remanded to original authority to consider claims afresh and sanction if otherwise found in order and after granting reasonable opportunity of hearing to the appellant. 5. Rule 57F of the Central Excise Rules, 1944 (the Rules) pertains to 'Manner of utilization of inputs and the credit allowed in respect of duty paid thereon'. Sub-rule (13) of Rule 57F of the Rules as is material for the present reads as under: "(13) Where any inputs are used in the final products which are cleared for export under bond or used in the intermediate products cleared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of credit of declared duty shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties (Drawback) Rules, 1971, or claims rebate of duty under rule 12, in respect of such duty. 7. On plain reading of both sub-rule (13) of Rules 57F of the Rules and the aforesaid Notification it becomes apparent that in case of inputs used in final products which are cleared for export under bond etc. the deemed credit can be utilized in the manner specified in sub-rule (13) of Rule 57F of the Rules and the wordings of Paragraph No.3 of the Notification are identical in terms, except for the fact that the same appear as Proviso in Paragraph No.3 of the Notification. For the present it is the latter part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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