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TMI Blog2009 (8) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,80,05358 of Cenvat credit on input service i.e. GTA service, Insurance, Brokerage service, and Travel Agency service under Rule 5 of Cenvat Credit Rules, 2004. The original authority rejected the refund claim, which is upheld by the Commissioner (Appeals). 2. Learned Advocate on behalf of the appellants submits that the goods were cleared under bond and there is no dispute that the goods were exported and, therefore, unutilized credit would be refunded under Rule 5 of Cenvat Credit Rules, 2004. He submits that on the identical situation the Hon'ble Bombay High Court in the case of Repro India Ltd. v. UOI & Anrs., reported in 2009 (235) E.L.T. 641 (Bom.) = 2008 (88) RLT 481 (Bom) allowed the refund of unutilized Cenvat credit even on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only exempted goods and, therefore, Rule 5 of Cenvat Credit Rules, 2004 would not apply. Learned SDR contended that Rule 5 of the Rules would apply in the context of manufacture of dutiable and exempted goods. I find that this issue has already been decided by the Hon'ble Bombay High Court in the case of Repro India Ltd. (supra). In the said case the assessee was engaged in the manufacture of printed books which was chargeable to nil rate of duty. The assessee exported printed books entirely and claimed refund of unutilized credit under Rule 5 of Cenvat Credit Rules was allowed. The findings of the Hon'ble High Court are reproduced below:- "Even though Rule 6(1) of the Cenvat Credit Rules, 2004 provides that no Cenvat credit will be availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o promote the policy of the Government that the benefit of duty paid on input is available as credit in respect of certain exempted goods as well as the exempted goods exported under bond. The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term "excisable goods" instead of exempted goods is that the term 'exempted goods' may not cover the dutiable goods which are exported under bond. Therefore, in order to widen and cover both dutiable and exempted goods exported under bond, Rule 6(6) of Cenvat Credit Rules, 2004 uses the expression "excisable goods". As an illustration, if a car which is dutiable is exported under bond without payment of duty there may be doubt as to whether credit on the inputs wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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