Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 399 - AT - Central ExciseRefund claim in terms of Rule 5 of the Cenvat Credit Rules, 2004, on duty paid on inputs used - appellants are engaged in the activity of building the bus bodies on the chassis supplied,and cleared the chassis on payment of appropriate duty and the appellants were availing credit on the duty paid on chassis and also purchasing duty paid inputs which are used in the fabrication of bodies. complete buses were cleared on payment of appropriate duty to DTA and some buses were also cleared under bond for export - Refund claim rejected on the ground that the appellants are not eligible to file refund claims under Rule 5 of the Cenvat Credit Rules, 2004, as the appellants are neither manufacturer of the final products which were cleared for export under Bond, nor they are manufacturers of the final product cleared for home consumption - Held that:- it cannot be said that the appellants are not eligible to file refund claim, matter is remanded to the Commissioner (Appeals), appeal allowed by way of remand.
|