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2016 (10) TMI 185 - AT - Central Excise100% EOU - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - accumulated credit on input services - whether the appellant's activity of converting blocks into slabs or tiles amounts to manufacture or not - appellants submitted that the process undertaken by the appellant amounts to manufacture in terms of Exim Policy, which has got wider notification than Section 2 (f) of the Central Excise Act, 1944 - Held that:- The activity of the EOU should be decided based on the definition and scope as given in the Exim Policy when the same is different from Section 2 (f) of the Central Excise Act, 1944 and the refund of cenvat credit taken on inputs, where for the same reason, the same could not be utilized for clearing final products, refund under Rule 5 may be granted. Further, it is clear from the CBEC's circular that for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is relevant and not section 2 (f) of the Central Excise Act. Therefore, the impugned orders are not sustainable and are set aside. - Decided in favour of appellant
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