9911796707
TMI Blog2015 (2) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit in respect of inputs used in the manufacture of finished products exported out of India under bond/LUT could not be utilised by them for payment of duty on the goods cleared for home consumption or for payment of duty on the clearances for export under the rebate claim, they, in accordance with the provisions of Rule 5 of the Cenvat Credit Rules, 2004, filed a refund claim for an amount of Rs. 64,50,989/- for the quarter ending 30th September 2004, that is for the period from July 2004 to September 2004. Here it may also be stated that in course of manufacture of CR Steel Strips and HNT Steel Strips from HR Coils, waste was also being generated which was being cleared on payment of duty. The Assistant Commissioner while sanct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the conditions prescribed in Rule 5 of the Cenvat Credit Rules, 2004 for cash refund stand satisfied by the appellant, that there is no authority for deduction from the refund amount, the duty payable on the scrap or the amount recovered by the assessee from the customers on sale of scrap as Central Excise duty, that deduction of an amount of Rs. 2,60,829/- + Rs. 69,201/- + Rs. 90,608/- is without any authority of law, that no duty demand of these amounts has been confirmed by the Department against the assessee and, hence, the same cannot be deducted from the refund claim, that in this regard she relies upon the Tribunals order in the case of M/s Bharat Sanchar Nigam Limited vs. CCE, Jaipur reported in 2014 TIOL, 1642 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the sale of waste and scrap during the period from January 2003 to 30th June 2004 can be deducted from the refund. In our view for these deductions there is absolutely no authority. The appellant would be eligible for cash refund of the accumulated Cenvat credit taken in respect of inputs which have been used in the manufacture of goods which has been exported under bond/LUT and in this case, cash refund can be disallowed only to the extent the cenvated inputs are contained in the scrap cleared for home consumption on payment of duty. In view of this, the impugned order is set aside and the matter is remanded to the Assistant Commissioner for re-determining the quantum of cash refund under Rule 5 of the Cenvat Credit Rules, 2002 paya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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