TMI Blog2017 (1) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) interpreting N/N. 5/2006-CE(NT) dated 14.03.2006, issued under Rule 5 of Cenvat Credit Rules, 2004 and also following the judgement of this Tribunal in Capiq Engineering Pvt. Ltd. [2008 (10) TMI 84 - CESTAT, AHMEDABAD], observed that there is no one to one co-relation required for utilisation of inputs/input services used in or in relation to the manufacture of final product, ultimately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o September 2007 on 19.05.2008 under Rule 5 of the Cenvat Credit Rules,2004. A show cause notice was issued them on 29.08.2008, proposing denial of the said cash refund of Cenvat credit on the ground that the respondent failed to establish that the credit involved on the inputs/input services were used for the final products exported during the said quarter. On adjudication, the refund claim was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute of the fact that they have utilized the inputs/input services in the manufacture of final product which were ultimately exported by them during the said quarter. Rebutting the arguments of the department that the very same inputs/input services should be used in the manufacture of exported final product, so as to be eligible to claim cash refund of credit taken on such inputs/final product, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both sides and perusal of the records. I find that the Ld. Commissioner(Appeals) interpreting Notification No. 5/2006-CE(NT) dated 14.03.2006, issued under Rule 5 of Cenvat Credit Rules, 2004 and also following the judgement of this Tribunal in Capiq Engineering Pvt. Ltd. (supra) observed that there is no one to one co-relation required for utilisation of inputs/input services used i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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