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M/s. Uniworth Textiles Ltd. Versus CCE, Raipur

Refund claim - Rule 5 of the Cenvat Credit Rules - availed cenvat credit of duty for payment of central excise duty on the finished products but are not in a position to utilize the same used in the manufacture of final products, which were cleared to a 100% EOU under CT-3 certificates - whether the clearances to 100% EOU (which is a deemed export) may be considered on par with export, which is export out of India - Held that:- an identical issue has been considered by several benches of this Tr .....

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ore res integra and stands decided in favour of the appellant. - Decided in favour of appellant - Appeal No. 2247/2008-EX (DB) - Final Order No.52931/2016 - Dated:- 9-8-2016 - Dr. Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Shri Rupesh Kumar, Advocate for the appellant Shri Yogesh Agarwal, DR for the respondent ORDER Per V. Padmanabhan The present appeal has been filed against the order dated 31.07.2008 passed by the Commissioner (Appeals),Raipur. The appellant is a m .....

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ority vide his order dated 28.02.2008 on the ground that the clearances to 100% EOU is in the nature of deemed exports. The refund of cenvat credit under Rule 5 can be given only where there is actual export. The rejection of the refund claim was upheld by first Appellate Authority vide his impugned order and hence, the present appeal before this Tribunal. 2. The appellant has challenged the impugned order with the argument that since the goods cleared by them to a 100% EOU is used in the manufa .....

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012(279)ELT 280(T-Delhi) 3. Heard Shri Rupesh Kumar, ld. Counsel for the appellant as well as Shri Yogesh Agarwal, DR for the respondent/Revenue. 4. Ld. Counsel for the appellant submitted that the supply of goods to 100% EOU is to be considered as export for the purposes of Rule 5 of the Cenvat Credit Rules. He further submitted that the benefit of refund under Rule 5 has been extended by the Hon ble Gujarat High Court in the case of CCE Vs. Shilpa Copper Wire Industries 2011 (269) ELT 17 (Guja .....

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CT-3 were removed from the factory under cover of ARE-3. Thus, the goods were not taken out of India. The agency to give relief of terminal excise duty for deemed export is DGFT and not CBEC. He further contended that the word used in Rule 5 was export , which is defined in the Customs Act, 1962 under Section 2(18) as, taking out of India to a place outside India . Accordingly, he prayed that the appeal deserves to be dismissed. 7. We have heard both the sides and given due consideration to the .....

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utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided t .....

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e utilized for payment of service tax on any output service. Explanation : For the purposes of this rule, the words output service which is exported means the output service exported in accordance with the Export of Service Rules, 2005.] This rule provides for refund of cenvat credit taken on inputs or input service when the same is used in the manufacture of final product, which is cleared for export. The rule also provides for refund, when such final product is used in the intermediate product .....

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ed by several benches of this Tribunal as also the Hon ble High Court of Gujarat. In the decision of the Hon ble Gujarat High Court in the case of CCE Vs. Shilpa Copper Wire Industries (supra), the Hon ble Gujarat High Court has held that the clearances to 100% EOU be considered on par with physical export for which refund of un-utilised cenvat credit is allowable. An identical view has been taken by the Tribunal in Elcomponics Sales Pvt. Ltd. 2012 (279) ELT 280 (Tribunal-Delhi), in which it has .....

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