Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 700 - AT - Central ExciseRefund of CENVAT credit - denial on the ground that the respondent failed to establish that the credit involved on the inputs/input services were used for the final products exported during the said quarter - Held that: - the Ld. Commissioner(Appeals) interpreting N/N. 5/2006-CE(NT) dated 14.03.2006, issued under Rule 5 of Cenvat Credit Rules, 2004 and also following the judgement of this Tribunal in Capiq Engineering Pvt. Ltd. [2008 (10) TMI 84 - CESTAT, AHMEDABAD], observed that there is no one to one co-relation required for utilisation of inputs/input services used in or in relation to the manufacture of final product, ultimately exported so as to allow cash refund under Rule 5 of Cenvat Credit Rules, 2004 - refund allowed - appeal rejected - decided against Revenue.
|