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2016 (1) TMI 290 - CESTAT MUMBAI

2016 (1) TMI 290 - CESTAT MUMBAI - TMI - 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 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 .....

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thority - Matter remanded back - Decided 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 Per: P. K. Jain 1. Brief facts of the case are that the appellant has filed a refund claim under Rule 5 of the Cenvat Credit Rules, for the month of June, July, August, September, October and November 2003. Ini .....

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ported under the various ARE-1 were manufactured 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 appellant has also cleared the goods in the domestic area and therefore, it would be possible for them to utilise for the accumulated Cenvat Credit. The appeal filed before the Commissioner (Appeal) was also d .....

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