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2016 (11) TMI 1287 - AT - Central Excise100% EOU - CENVAT credit - Central Excise Duty paid on some inputs and of Service Tax paid on input services, which they use for payment of duty in respect of their DTA clearances - Rule 5 of the Cenvat Credit Rules, 2004 readwith Notification No. 5/2006-CE (NT) dated 14/3/06 - Held that: - I find that the point of dispute in this case stand decided in the favour of the appellant by the Tribunal’s judgment in the case of CCE, Hyderabad Vs. Ravi Foods Ltd. [2011 (3) TMI 1108 - CESTAT, BANGALORE], where it was held that Provisions of Rule 5 of the CCR read with Notification No.5/2006 as amended makes it very clear that there is no requirement for co-relation between the inputs used and the goods exported - If that be so, the question of restricting the refund claim to the extent of input services used / consumed during the month / quarter seems to be mis-placed - At the same time, find that as per the condition No.5 of the Notification No.5/2006, the calculation which has been worked out by the Commissioner(Appeals) in the impugned order, if is correct, then the refund is liable to be sanctioned to the respondent/assessee. Moreover, I also find that the point regarding one to one co-relationship is not the point stemming from the order-in-original, which was passed by the Assistant Commissioner. It is only at the review stage that the point of one to one co-relationship between the receipt of input service in installation of capital goods and use of those capital goods in manufacture of the final products exported was raised. Appeal allowed - decided in favor of appellant-assessee.
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