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TMI Blog2011 (5) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of pre-deposit of duty in all the cases, we proceed to decide the appeals itself, inasmuch as the issue lies in the narrow compass. The appellant is a 100% EOU engaged in the manufacture and export of Biscuits and Confectionary. The issue pertains to refund claim of duty paid on the various raw materials on which the appellant had availed CENVAT Credit. The said refund claim filed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund of MODVAT Credit, where the exports have taken place in terms of bond and not under the claim of rebate. Thus, he held the Revenue s contention is not sustainable and the assessee is entitled for refund, if otherwise admissible. As regards second objection of the Revenue, he observed that re-credit of the refund claim as fresh credit by the Assistant Commissioner will have no ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service meant for export and not the quantum of credit taken during the relevant period. It is a general presumption that as and when the goods or service are received, the same is utilized and the credit of tax paid on such service is also taken immediately. But, I find that though the CENVAT Credit is taken immediately on receipt of the inputs or input services, the refund of the same under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and without any base. The amount sanctioned in excess is mentioned in Column 7 of the above referred table. 5. Though, we find that the above grounds were not the subject matter of the appeal before Commissioner(Appeals), but nevertheless, the appellate authority, having expressed doubt about the use of the input and input services in the export goods or output services meant for export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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