TMI Blog2016 (10) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... that the process undertaken by the appellant amounts to manufacture in terms of Exim Policy, which has got wider notification than Section 2 (f) of the Central Excise Act, 1944 - Held that:- The activity of the EOU should be decided based on the definition and scope as given in the Exim Policy when the same is different from Section 2 (f) of the Central Excise Act, 1944 and the refund of cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. ORDER These two appeals though against different impugned orders are taken up together as the issue involved is identical. The appellants are operating as 100% EOU and are engaged in the manufacture of Stand Stone and Slate Articles. The issue involved in these appeals are relating to denial of refund claims to the appellants in terms of Rule 5 of Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in terms of Rule 5 of Cenvat Credit Rules, 2004.The ld. Counsel for the appellant submitted that for the subsequent periods, in the appellant s own case, refunds are being sanctioned and there is no further appeal by the Department. We also take note that the very issue regading the applicability of wider definition of manufacture in Exim Policy to the like case in hand has been decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was upheld by the Honble Madras High Court reported in 2015 (320) ELT-A 24 (Madras) .The Board vide Circular dated 6.597 clarified that a broader view was called for in respect of interpretation of notification no.1/95-CE and the exemption may not be restricted only to the cases where manufacture under Section 2(f) of the Act was involved. The circular clarified that the exemption will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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