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2016 (1) TMI 106 - CESTAT BANGALORE

2016 (1) TMI 106 - CESTAT BANGALORE - TMI - Claim of refund of utilized cenvat credit - Export of exempted Battery Operated Cars i.e. Electric vehicles - period from July 2009 to February 2010 - Held that:- Commissioner (Appeals) held in favour of the respondents and by following the number of decisions, held that the assessee is entitled to refund claim. He relied upon the following decisions. 1) Repro India Ltd. Vs. Union of India [2007 (12) TMI 209 - BOMBAY HIGH COURT] 2) CCE Vs. Drish Shoes .....

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peals filed by the Revenue against the orders of Commissioner (Appeals) vide which he has allowed the respondent's appeal, are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals) and the issue involved is identical. 2. As per facts on record the respondent is engaged in the manufacture of Battery Operated Cars i.e. Electric vehicles falling under Chapter 87 of the first schedule to the Central Excise Tariff Act 1985. Prior to 01.03.2008 .....

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ure on the ground that inasmuch as their final product, on account of being exported, was exempted and as such the appellant was not entitled to the cenvat credit of duty paid on the inputs. Accordingly they are not entitled for the refund of the same. 4. On an appeal the Commissioner (Appeals) held in favour of the respondents and by following the number of decisions, held that the assessee is entitled to refund claim. He relied upon the following decisions. 1) Repro India Ltd. Vs. Union of Ind .....

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