TMI Blog2007 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal Nos. E/1382-1396/2006 - Final Order Nos. A/961-975/2007-WZB/C-IV/SMB - Dated:- 18-6-2007 - [Order per]. - All these appeals are directed against the order in appeal No. P1/411-425/2005, dated 21-11-2005. 2. The relevant facts that arise for consideration are the respondents manufactures "Green House Structure" and exported the entire production of green house structure to Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue. 3. Since all the appeals are arising out of the same order-in-appeal, they are disposed off by a common order. 4. Ld. SDR submits that the respondents being a SSI unit could not have availed the credit of the amount duty paid on inputs. It is the submission that being not eligible for the credit in the Cenvat account no question of refund claim arises. It is also his submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, or used in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 11/2002. 8. On this factual matrix the finding of the Commissioner (Appeals) are very important, which I may read "AS regards the departments contention that since the unit is covered by SSI exemption under Notification No. 8/2003-C.E., dated 1-3-2003, they are not entitled for availing Cenvat credit on inputs so used for manufacture of excisable goods. I find that the para 2(iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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