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Commissioner of Central Excise & S.T., Rajkot Versus M/s. Indus Tropic Limited

2015 (10) TMI 1982 - CESTAT AHMEDABAD

Area based exemption - Refund claim of duty paid in cash - Commissioner (Appeals) excluded the reversal of CENVAT credit on inputs, cleared as such, which is part of the notification. - Held that:- 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 by the .....

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ain 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 - Dated:- 31-8-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Respondent : Shri Lalatendu Patr .....

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of Notification No. 39/2001-CE dated 31.07.2001, as amended vide Notification No. 65/2003 dated 06.08.2003. According to the said notification, the manufacturer first utilise the whole of the CENVAT credit available to him on the last date of the month under consideration for payment of duty on the goods cleared during such month and pay the balance amount in cash, then the manufacturer will be eligible for refund of amount of duty paid in cash through PLA. The Respondent filed refund claim of & .....

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t 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 .....

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gregate 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. For proper appreciation, the findings of the Commissioner (Appeals) is reproduced below:- 9. From the reading of the contents of the said notification, it is evident that manufacturer of g .....

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