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2015 (6) TMI 191 - AT - Central ExciseDenial of refund claim - duty on inputs used for export goods - appellant has not taken any credit in RG23 A Part II of the input received - appellant is not an independent exporter - Tribunal has remanded matter back only for the purpose to ascertain the fact, that whether the export of goods effected through U.K. Paints has been made under DEEC scheme or not, as in such a situation MODVAT Credit cannot be availed - Held that:- appellant has procured inputs on which duty has been paid and no Cenvat credit has been taken by the appellant. The said inputs have been used in the manufacture of export goods which have been exported through merchant exporter and the said goods have been exported under Bond. As the input is used in the process of manufacture of final product, therefore, the appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of duty paid on the inputs consequently the appellant is entitled for refund of duty paid on the inputs. Therefore,appellant is entitled for refund claim. - Decided in favour of assessee.
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