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M/s Lakshmi Automatic Loom Works Ltd. Versus Commissioner of Central Excise, Coimbatore

2016 (6) TMI 759 - CESTAT CHENNAI

Disentitlment to refund of Unutilised Credit under Rule 5 of the CENVAT Credit Rules, 2004 - intermediate goods were cleared by the appellant to the EOU and such goods having undergone processing by EOU resulting in output that was exported by that E .....

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he appellant satisfied the condition of Rule 5(1) of CENVAT Credit Rules, 2004 effectuating export of the goods in question through the EOU. However the relief of refund of unutilised credit shall be subject to the working out of the quantum thereof .....

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ropriate amount of refund admissible as per the formula prescribed by Rule 5 of CENVAT Credit Rules, 2004 and grant the same to the appellant as expeditiously as possible. - Decided in favour of assessee - Appeal No. E/40219 and 40220/2014 - Final Or .....

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e goods were cleared by the appellant to the EOU and such goods having undergone processing by EOU resulting in output that was exported by that EOU Whether shall disentitle the appellant to refund of Unutilised Credit under Rule 5 of the CENVAT Cred .....

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llant's claim is undeniable. 2. Revenue supports the adjudication. 3. There is no doubt that Revenue has conceived that the goods cleared by the appellant were intermediate goods and were cleared to EOU. The said EOU after processing that had exp .....

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