TMI Blog2016 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods. Therefore it cannot be held that the goods manufactured by the appellants are exempted when they are cleared in domestic tariff area. Therefore, we hold that they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in balance in the books of accounts the same is admissible to be refunded under Rule 5 of Cenvat Credit Rules, 2004. - Decided in favour of appellant - Appeal No. E/70585/2016-EX[DB] With MISC. Application No. E/MISC/70321/2016 - Final Order No. 70854/2016 - Dated:- 15-9-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri A.P. Mathur, Advocate, for the Appellant Shri Rajee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Authority offered the personal hearing on 17-08-2015. During the personal hearing the appellants submitted that they were eligible to take Cenvat credit of Excise duty and Service Tax paid under Rule 3 of the Cenvat Credit Rules, 2004. The Original Authority decided the said claim for refund through Order-in-Original No. R-62/AC/N-II/2015-16 dated 24-08-2015. The Original Authority has held that the appellants were manufacturing Photovoltaic Solar modules, panels and Photovoltaic Cells falling under tariff Item No. 85414011 of first schedule to Central Excise Tariff Act, 1985 and they were exporting their goods more than 90% under bond in accordance with the provisions of Central Excise Rules, 2002 and they have filed the said refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, the appellants were not entitled for Cenvat credit of duty paid on inputs, capital goods and Service Tax paid on inputs services and therefore he rejected the application for refund. 3. Aggrieved by the said Order-in-Original, the appellant preferred an appeal before ld. Commissioner (Appeals), Meerut-II, Noida wherein the grounds of appeal were that the appellants cleared the goods for export under bond and provisions of Rule 6(1) of Cenvat Credit Rules were not applicable to them in view of Rules 6(6) of the said Rule since the goods were exported under bond and Rules 6 (6) of Cenvat Credit Rules under Clause (v) provides that if the excisable goods are cleared for export under bond then provisions of Sub-rule (1) of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared in domestic tariff area the duty forgone on the inputs equal in amount of that leviable on the inputs used in the manufacture of such goods was payable at the time of clearance of said goods. He has further brought the provision of said Rule 6 to our notice that said Rule 6 states that the provisions of Sub-rule (1), (2), (3) and (4) shall not be applicable in case the excisable goods removed without payment of duty are either cleared for export under bond in terms of provisions of Central Excise Rules, 2002 and argued that the Original Authority has held that the goods in their case were exported under bond and on clearance to domestic tariff area duty was to be discharged and, therefore, Cenvat Credit under Rule 3 of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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