TMI Blog2013 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... ound is that the exported goods cannot be cleared under bond/LUT. - Held that:- Lower Authorities have not considered the decisions in the case of Tuffropes Pvt. Ltd. – [2008 (9) TMI 631 - CESTAT, AHMEDABAD] and in the case of Well Known Polyesters Ltd. – [2011(1)TMI 664-CESTAT, AHMEDABAD] - Lower Authorities have not appreciated the factual position which needs to be considered by them in correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant facts that arise for consideration are that the appellant herein is a manufacturer of bulk drugs and they are exporting their final product viz. Ethambutol. The said product was exempted from payment of duty. The appellant was availing CENVAT Credit of duty paid on major inputs and filing refund claims of un-utilised CENVAT Credit on the quantity of inputs which was used in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 3 of Central Excise Tariff Act, 1985. The lower authorities have not considered the decision of this Bench in the case of Tuffropes Pvt. Ltd. - 2009 (233) ELT 544 (Tri-Ahmd) and in the case of Well Known Polyesters Ltd. - 2011 (267) ELT 221 (Tri-Ahmd) while arriving at a conclusion, that the appellant is not eligible for availing CENVAT Credit. I also find that the details which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to adjudicating authority to reconsider the issue afresh after following the principles of natural justice and also all the documents which are produced and will be produced by the appellant in support of his refund claim, and 3 decisions which are referred in the earlier paragraphs. 4. Needless to say that the adjudicating authority will consider the issue afresh after following the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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