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2016 (4) TMI 1066 - HC - Central ExciseRefund of Cenvat credit - Rule 5 of CCR Rules, 2004 - Rejected on the ground that respondents are not manufacturers - Inputs used in the manufacture of final products which were exported - Certificate of Chartered Accountant certifies the same - Respondents submitted that they were not making any claim in respect of credit availed on input services but only on credit availed on inputs and the average export clearance is less then 50% of the total clearance during the subject period - Held that:- there was no merit in the above Appeal. The appellant, did not disputed the factual correctness of the said contention. Therefore, there is no perversity in the findings of fact arrived at by the authorities below and there is no violation of Rule 5 ibid. - Decided against the revenue
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