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2017 (8) TMI 1213 - AT - Central ExciseRefund of AED (GSI) so paid on the inputs that went into the manufacture of the exported goods - rejection on the ground that the appellants are not entitled to take Cenvat credit of AED (GSI) paid on the grey fabrics as the final product is exempted from AED (GSI) - Held that: - the situation has changed by the Notification introducing amendment of Cenvat Credit Rules, 2002 retrospectively whereby the utilization of credit of AED(GSI) has been restricted to the period prior to 31.03.2000 also which is the period pertaining to the refund claims of the present appeal - due to the introduction of the amendment restricting the utilization of credit of AED (GSI), refund not allowed - appeal dismissed - decided against appellant.
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