TMI Blog2016 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 that a manufacturer, who exports the final products which are exempt from duty, can claim refund of CENVAT. I do not find any discrepancy in the allowance of refund claim - Accordingly, the same is upheld - appeal dismissed - decided against Revenue. - Appeal No. E/448/2010 - Order No. A/11554/2016 - Dated:- 21-11-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri S.N. Gohil, Authorised Representative For the Respondent : Shri Anand Nainawati, Advocate ORDER Per Dr. D.M. Misra Heard both sides and perused the records. 2. This appeal is filed by the Revenue against OIA No. 403/2009-AHD-III-KCG/CE/COMMR-A- dated 21.12.2009 passed by Commissioner (Appeals), Central Excise Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE,Delhi-III 2015 (37) S.T.R 833 (Tri.-Del.). 6. I find that the aforesaid issue has been settled by the decision of Hon'ble High Court of Himachal Pradesh in the case of CCE vs. Drish Shoes Limited (supra). Their Lordships observed as: 16. The Scheme of CENVAT Credit Rules, 2002, as also 2004, reference to the relevant provisions of which has been made hereinabove, shows that CENVAT credit/refund is allowed on the inputs of all manufactured goods which are not exempt from duty, as is clear from a combined reading of Rule 3 and sub-rule (1) of Rule 6 of the CENVAT Credit Rules, 2002, as also the Rules of 2004, so as to avoid indirect double taxation on inputs. However, this rule is not absolute. It is subject to exception cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see, manufacturing goods chargeable to nil duty, is eligible to avail CENVAT credit paid on the inputs under the exception clause to Rule 6(1), as contained in Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, used in the manufacture of such goods, if the goods are exported. Question No. 1 is answered accordingly. 21. As regards question No. 2, it is clear from a bare reading of Rule 5 of CENVAT Credit Rules, 2004 that a manufacturer, who exports the final products which are exempt from duty, can claim refund of CENVAT. So, this question is also answered against the appellant. 22. view of the aforesaid answers to the questions of law, appeal is dismissed. 7. This precedent has been followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same view has been taken by the Tribunal in the case of M/s. Dell International Services India Pvt. Ltd. reported in 2009-TIOL-1957-CESTAT-Bang. = 2010 (17) S.T.R. 540 (Tri.-Bang.), and also in the case of M/s. mPortal (India) Wireless Solutions Pvt. Ltd. reported in 2010-TIOL-1486-CESTAT-BANG. We also find that on the question of availability of input duty cenvat credit in respect of inputs used in or in relation to the manufacture of final products, exported under bond/LUT, which though excisable, are fully exempt from duty by some exemption notification, has been considered by the Hon ble Bombay High Court in case of Repro India Ltd. v. Union of India reported in 2009 (235) E.L.T. 614 (Bom.) and also by the Hon ble High Court of Himachal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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