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Nahar Industrial Enterprises Versus C.C.E. Chandigarh

2016 (7) TMI 469 - CESTAT CHANDIGARH

Refund of cenvat credit of accumulated on account of duty of AED (T & TA) paid on inputs - since there was no AED (T & TA) on the finished goods the said credit got accumulated - Rule 5 of the Cenvat Credit Rules - Held that:- As per rule 3 of the said rules, CENVAT Credit of AED (T&TA) can be taken even though the manner of utilization of such credit is restricted in terms of sub rule (7). Therefore, such unutilized accumulated credit of AED (T&TA) can be claimed as refund under rule 5 of the C .....

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used for manufacture of fabrics and they were availing credit of the same. However, since there was no AED (T & TA) on the finished goods the said credit got accumulated. The appellant filed refund claim under Rule 5 of the Cenvat Credit Rules, 2002. The said refund claim was rejected by the original adjudicating authority as well as the first appellate authority. Aggrieved by the said order the appellants are in appeal before the Tribunal. 2. Ld. Counsel for the appellant argued that the re .....

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vs. Indo Dane Textile Industries-2012 (275) ELT 189 (P &H) and also in the case of CCE, Thane vs DC Polyester Pvt. Ltd. - 2009 (242) ELT 348 (Bom). 3. Ld A.R. for Revenue relies on the impugned order. 4. We have gone through the rival submissions. We find that the Commissioner (Appeals) has rejected the appellant s appeal on the following grounds. I have carefully examined the case records including the appellants submissions mode in writing and at the time of personal hearing and observe t .....

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; TA) is not covered and utilisation has been restricted under Rule 3(6) (b) of the Cenvat Credit Rules, 2002 and is not available for its utilisation in export goods and therefore its refund is not admissible. Moreover, Circular mentioned by the appellant is not relevant . We find that the matter has been examined by the CBEC vide Circular No. 267/11/2003-CX-8 dated 22.3.2007, the CBEC has clarified as follows : Attention is invited to the Board's Circular No. 701/17/2003-CX, dated 12.3.200 .....

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