TMI Blog2015 (10) TMI 1982X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that refund of duty would be related to the specified goods cleared by the manufacturer. The Commissioner (Appeals) observed that value of the inputs cleared as such cannot be clubbed value of excisable goods manufactured and cleared by the assessee for arriving at the aggregate value of clearance for extending the benefit of exemption notification. We find that on plain reading of notification, there is no indication that value of the inputs cleared as such would be included in the aggregate value of clearance for the purpose of availing the benefit of exemption notification. - there is no reason to interfere the order of Commissioner (Appeals). - Decided against Revenue. - Appeal No. : E/1190/2007 - Order No. A/11243 / 2015 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative for the Revenue is that the Commissioner (Appeals) erroneously excluded the reversal of CENVAT credit on inputs, cleared as such, which is part of the notification. It is further submitted that the total value of clearance of final products to be computed including, inputs removed as such, waste, bye-product or goods falling in the first schedule of the Central Excise Tariff Act, 1985. On perusal of the notification, we find that the refund is eligible on the specified goods appeared in annexure to the said notification, cleared from a unit located in Kutch district of Gujarat from so much of the duty of excise or the additional duty of excise, as the case may be leviable thereon, as is equivalent to the amount of duty paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty equivalent of credit availed on the said inputs. It is also noticed from the said invoices which clearly bears an endorsement that, Removal of inputs as such under Rule 3(5) of Cenvat Credit Rule, 2004. The appellants specified final products as per the item approved under the notification is Block Board and Veneer manufactured from Timber and only the value of these excisable goods manufactured and cleared by the appellant on payment of appropriate duties are liable to be taken for the purpose of computing total aggregate value of clearance as per the said notification. Therefore, there is a merit in the appellants contention that the value of inputs cleared as such can not be clubbed along with value of excisable goods manufactured a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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