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2017 (10) TMI 1184 - CESTAT MUMBAIRefund of unutilized CENVAT credit - part refund denied on the ground that the fabric on which deemed credit availed by the appellant has not undergone the process of manufacturing in terms of Section 2(f) of CEA, 1944 - Held that: - the appellant have carried out the process of cutting, folding, packing etc. for the purpose of export of such goods on job work basis on behalf of principal M/s S.V. Business Pvt. Ltd. Therefore the process carried out by the appellant is only remaining part of the overall manufacturing process, partly carried by their principal and partly by them. Therefore the refund under Rule 5 cannot be denied on the ground that process alone of the appellant is not amount to manufacture. Even if input is not used directly by the manufacturer of final product declared in the notification but are contained in the said final product deemed credit of input is admissible. Therefore the input which was used by the principal for manufacture of processed fabrics, the appellant is entitled for the deemed credit, it is also admitted fact that the final goods was cleared for export by the appellant. Refund allowed - appeal allowed - decided in favor of appellant.
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