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2009 (8) TMI 170

..... s been exporting De-Oiled Cake under Bond. The appellants filed refund claim of unutilized Cenvat credit on input service i.e. GTA service, Insurance, Brokerage service, and Travel Agency service - Bombay High Court in the case of Repro India Ltd. v. UOI & Anrs., allowed the refund of unutilized Cenvat credit even on exempted goods or goods chargeable to nil rate of duty, exported under bond - Tribunal on the identical issue in the case of Punjab Stainless Steel Industries v. CCE, Delhi-I, reported in [2008 - TMI - 4544 - CESTAT, NEW DELHI] allowed refund claim, which was upheld by the Hon’ble Delhi High Court, as reported in the case of CCE, Delhi-I v. Punjab Stainless Steel – [2008 - TMI - 31677 - HIGH COURT DELHI]. – Held that appellant .....

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..... on the decision of Division Bench of the Tribunal in the case of CCE, Chandigarh v. Drish Shoes Ltd., reported in 2009 (90) RLT 686 (CESTAT-Del.). He further submits that Singly Member Bench of the Tribunal on the identical issue in the case of Punjab Stainless Steel Industries v. CCE, Delhi-I, reported in 2008 (226) E.L.T. 587 (Tri.-Del.) allowed refund claim, which was upheld by the Hon ble Delhi High Court, as reported in the case of CCE, Delhi-I v. Punjab Stainless Steel - 2009 (234) E.L.T. 605 (Del.). 3. Learned DR on behalf of the Revenue reiterates the finding of the Commissioner (Appeals). He submits that Commissioner (Appeals) in detail discussed the change of Cenvat Credit Rules, 2002 and Cenvat Credit Rules, 2004, whereby refund .....

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..... vat Credit Rules creates an exemption inter alia in respect of the excisable goods removed without payment of duty for export under bond in terms of Central Excise Rules, 2004 the petitioners are entitled to avail Cenvat Credit in respect of the inputs used in the manufacture of final product being exported irrespective of the fact that the final products are otherwise exempt. 5. Commissioner (Appeals) observed that Rule 6(6) of Cenvat Credit Rules, 2002 indicates the words exempted goods , which was changed in Rule 6(6) of Cenvat Credit Rules, 2004 with the word goods removed without payment of duty. It has been observed that Rule 6(6) of Cenvat Credit Rules, 2004 restricted the refund of unutilized credit in respect of inputs used in the .....

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..... uld be argued that it covers only the exempted goods exported and not dutiable goods exported. In order to cover such a situation also, Rule 6(6) of Cenvat Credit Rules, 2004 used the expression excisable goods which is wider to include both dutiable as well as exempted goods. 6. I have also noticed that in the case of Punjab Stainless Steel Industries (supra) that the assessee exported stainless steel utensils exempted from payment of duty and claimed refund of duty paid on inputs used in exported goods. The Tribunal held that the manufacturer is entitled to refund of the credit of in puts used in exported goods, which was upheld by the Hon ble High Court. 7. In view of the above discussion, I find that the appellant is eligible for refund .....

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