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Shree New India Processors Versus Commissioner of Central Excise, Thane-I

2016 (1) TMI 290 - CESTAT MUMBAI

Denial of refund claim - Rule 5 of the Cenvat Credit Rules - statement shows lot wise utilization of inputs for export of goods - Held that:- It is not possible for the appellant to utilise the credit of duty available on the goods cleared in the dom .....

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t of duty as inputs used in the goods exported under bond. As far as the second point is concerned, the learned Counsel for the appellant submitted that it is possible for them to give ARE-1 wise details of the input used and their corresponding invo .....

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in favour of assessee. - APPEAL No.E/3418/05 - Dated:- 30-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, Member (Judicial) For the Petitioner : Shri.Vishal Agarwal, Advocate For the Respondent : Shri.S.V. Nair, Asst. Comm. (AR) ORDER P .....

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aim based upon the average credit on inputs taken for the manufacture of goods. On pointing out by the department, the appellant revised the claim with reference to the actual credit on inputs utilised for the goods exported. The Assistant Commission .....

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actured out of inputs received from various suppliers under various invoices and at different rates. However, the claimant has claimed the refund on the basis of an average rate and rejected the claim. In addition another point was taken up that the .....

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appellant submits that the credit of duty on the inputs was higher than the duty leviable on the final products and therefore, it was not possible for them to utilise the credit available due to export of goods. It was further submitted that they hav .....

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dings of the appellate authority. 4. We have considered the submissions made by both the sides. 4.1 During argument it was enquired from the appellant whether they have paid any duty in PLA and it was informed that no duty was paid in PLA as credit o .....

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domestic market. Moreover, after 2004, alternate schemes are available and goods being cleared in domestic market are duty free. We, therefore, direct that under the circumstances, the appellant will be entitled to get the refund of the unutilized cr .....

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