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2016 (8) TMI 196 - CESTAT KOLKATA

2016 (8) TMI 196 - CESTAT KOLKATA - TMI - Refund - portion of carry forward of unutilized credit - rule 5 of cenvat credit rules during the period credit utilized in the relevant quarters is more than the credit availed by the appellant - Revenue had contended that as per Clause-4 of Notification No. 05/2006-CE(NT) dated 14.03.006 only credit taken and utilized during a particular quarter has to be taken into consideration while sanctioning refund of unutilized credit relating to exports of fi .....

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- Appeal No. E/329/2012 and E/330/2012 - ORDER NO.FO/A/75697-75698/16 - Dated:- 29-7-2016 - Shri H.K.Thakur, Member (Technical) Sri S.Mukhopadhyay, Suptd.(AR) for the Appellant Miss. Satabdi Chatterjee, Advocate for the Respondent ORDER Per Shri H. K. Thakur 1. These Appeals have been filed by the Revenue against Order-in-Appeal Nos. 6/CE/B-I/2012 dated 12.03.2012 and 7/CE/B-I/2012 dated 12.03.2012 both passed by the Commissioner (Appeals), Bhubaneswar. As the issue involved in both these appe .....

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it unutilized with respect to inputs used in the finished goods exported during the relevant quarter has only to be taken into consideration and accumulated unutilized credit in the beginning of that quarter has no relevance. Ld. AR further made the bench go through paragraph-4 of grounds of appeal and argued that appellant took credit of ₹ 1,15,68,362/- during the quarter April June, 2009 and during the same quarter appellant utilized credit of ₹ 1,30,22,114/-. That there was no exc .....

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r. Of C.Ex.,Bangalore-III vs.- Motherson Sumi Electric Wires [2010(252)E.L.T.543(Tri.-Bang.)] where in similarly placed appeal refund was allowed and the same was upheld by Karnataka High Court as per case law Commr. Of C.Ex., Bangalore-III vs.- Motherson Sumi Electric Wires [2012(278)E.L.T. 177(Kar.)]. It is her case that while sanctioning refund of unutilized credit under Rule 5 of Cenvat Credit Rules no one to one correlation between raw materials used and the final product is required. That .....

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ated 14.03.006; has been correctly decided in favour of the respondent by the First Appellate Authority. It is the case of the Revenue that appellant is manufacturing goods both for domestic purposes as well as for exports. Appellant is taking Cenvat credit with respect to all the inputs used in the manufacturing of indigenously cleared finished goods as well as for exports. There is always unutilized Cenvat credit in the RG 23A Part-II of the appellant as per the data submitted by the responden .....

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at particular quarter. 6. It is observed from the case records that during the quarter under consideration appellant has utilized more credit than what accrued to them during the relevant quarter. In the case of Commr. Of C.Ex., Bangalore-III vs.- Motherson Sumi Electric Wires (Supra) before CESTAT, Bangalore credit availed during the quarter ending August, 2006 was ₹ 2,55,80,187/- where as credit utilized during that quarter was ₹ 1,48,10,146/-. The facts before CESTAT, Bangalore re .....

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