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2017 (9) TMI 217 - AT - Central ExciseDeemed export - Clearances to 100% EOU - recovery of CENVAT credit - non-maintenance of separate set of books for exempted and dutiable goods - Held that: - the goods supplied against CT-1 to EOU are specified in exception to Rule 6(6) itself - the benefit of Rule 6(6) of Cenvat Credit Rules, 2004 is allowed to the appellant in respect of the goods exported under LUT and CT-1. In respect of the sales to the domestic tariff area, the appellant would be entitled to adjustment of duty paid against the reversal of Cenvat Credit on inputs used in manufacture of exempted products - In respect of exports against rebate, the matter is remanded back to the adjudicating authority to verify whether the rebate claimed has been returned back by cash by the appellant and if so, the amount paid back in cash be adjusted against 10% of value of exempted goods. Goods cleared for export - mode of export - Held that: - neither in their submissions before the Ld. Commissioner (Appeals) nor elsewhere is it mentioned whether the export was against LUT/CT-1/rebate, hence, these facts needs to be verified by the adjudicating authority - matter is remanded back to the adjudicating authority for verification as to the mode of export (whether under CT-1/LUT/rebate) and to pass a fresh order in accordance with law. Appeal allowed by way of remand.
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