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TMI Blog2016 (2) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... d that they had exported the fabrics processed by them. 2.1 In the first round of litigation of the matter was remanded back to the adjudicating authority to reconsider the issue arose. In the first round of litigation the adjudicating authority held that the deemed credit under Rule 9A of the Cenvat Credit Rules, 2002 is not eligible for claim of refund. While remanding the matter back to the adjudicating authority, this Bench in Order NO. A/887/C-IV/SMB/2007 dated 15.6.2007 specifically recorded with credit that credit availed under Rule 9A could not be differentiated under Rule 3(2) of the Cenvat Credit Rules. Rule 9A only provides for method for calculation of credit which can be availed on. Against the said order, Revenue did not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is entitled for refund along with interest. 4. Learned AR on the other hand submits that the provisions of Rule 9A(2) are not disputed but at the same time, the grey fabrics lying in the factory premises were not in the name of the appellant and were in the name of the merchant manufacturer. It is his submission that such factual aspect needs to be considered as to whether the appellant is eligible to avail CENVAT Credit under the provisions of Rule 9A(2) of the Cenvat Credit Rules, 2002. It is his submission that it should have been brought on record whether the goods were sent to the appellant or somebody else. In such situation, rejection of the refund claim was correct. 5. After considering the submissions made by both sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Rule 9A(2) of the Cenvat Credit Rules, 2002, the explanation provides for availing CENVAT Credit on the stocks grey fabrics lying in the factory premises for the processing as on 31.3.2003 in the absence of any duty paying documents. Undisputedly, in this case, the appellant had stock of grey fabrics lying in his factory premises filed declaration with the authorities and the said stock has been verified and found to be correct. The appellant had availed the CENVAT Credit of this stock, as provided under Rule 9A(3) of the Cenvat Credit Rules, 2002 and it is not disputed. It is also not disputed that the appellant has exported the entire fabrics manufactured by them, hence they are not in a possession to utilize the CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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