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TMI Blog2012 (8) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ohn : Four Appeals are being decided in the proceeding. The Respondents are engaged in the manufacture of Dyed Cotton Yarn, Cotton Terry Towels, Bath Robes, Non Terry Woven Fabrics etc. and they were availing Cenvat credit of excise duty paid on inputs and capital goods and service tax paid on input services used in relation to the manufacture of said final products. They were exporting mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsing credit attributable to the inputs used in the manufacture of exempted goods. The stand of the Respondents has been that they were exporting the exempted goods and therefore in view of the decision of the Bombay High Court in Repro India Ltd. Vs. Union of India 2009 (235) ELT 614 (Bom) they are eligible to take Cenvat credit of duty paid on inputs going into the manufacture of such Terry Towe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the orders of the Commissioner (Appeals), the Revenue has come in Appeal. 4. The counsel for the Respondents submits that as per Rule 6 of the Cenvat Credit Rules they are entitled to take credit on duty paid on excise duty paid in inputs received in the factory and service tax paid on input services availed by them in relation to the manufacture. Rule 6 provides that if such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the argument of Revenue and the appeal should be rejected so that they can get refund of amounts involved. 5. We find that this issue has already been considered by two High Courts in favour of the Respondents. Therefore, we respectfully follow the decision of the said High Courts and reject the appeals filed by Revenue with consequent relief to the Respondents. (Pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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