TMI Blog2011 (8) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid as drawback by under Foreign Trade Policy - EOUs who receive duty paid goods can avail input credit for the duty paid on such goods and utilize the credit for payment of duty on DTA clearances and if for some reasons, the credit cannot be utilized, the same can be claimed as refund under Rule 5 of CENVAT Credit Rules. In addition, as per para 8.3 of Foreign Trade Policy, the supplies to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reported in 2010 (254) ELT 467 (Tri-Ahmd). 3. In view of this, we take up the appeal for disposal after dismissing the Stay Petition. We find that issue involved is regarding refund arising out of unutilized CENVAT Credit taken by the respondent. It is seen that the respondent is a 100% EOU and CENVAT Credit taken on input service and input remains unutilized. Both the lower authorities hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Scheme w.e.f. 6-9-2004 vide Notification No. 18/2004-C.E. (N.T.), dated 6-9-2004. Thus, the EOUs who receive duty paid goods can avail input credit for the duty paid on such goods and utilize the credit for payment of duty on DTA clearances and if for some reasons, the credit cannot be utilized, the same can be claimed as refund under Rule 5 of CENVAT Credit Rules. In addition, as per p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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