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M/s Jimtex Pvt. Ltd. Versus CCE, Thane-I

2017 (10) TMI 1184 - CESTAT MUMBAI

Refund of unutilized CENVAT credit - part refund denied on the ground that the fabric on which deemed credit availed by the appellant has not undergone the process of manufacturing in terms of Section 2(f) of CEA, 1944 - Held that: - the appellant have carried out the process of cutting, folding, packing etc. for the purpose of export of such goods on job work basis on behalf of principal M/s S.V. Business Pvt. Ltd. Therefore the process carried out by the appellant is only remaining part of the .....

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appellant is entitled for the deemed credit, it is also admitted fact that the final goods was cleared for export by the appellant. - Refund allowed - appeal allowed - decided in favor of appellant. - E/420/11 - A/90281/17/SMB - Dated:- 27-10-2017 - Shri Ramesh Nair, Member (Judicial) Shri N.S. Patel, Advocate For Appellant Shri S.V. Nair, Assistant Commissioner (AR) For Respondent ORDER Per: Ramesh Nair The appellant filed the refund claim under Rule 5 in respect of accumulated CENVAT cred .....

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oner (Appeals) who also upheld the Order-in-Original and rejected the appeal. By dissatisfied with Order-in-Appeal appellant filed appeal before CESTAT, Mumbai wherein Tribunal vide Order No.A/270-282/III/5MC/WZB/06 dated 06.02.2006 set aside the Order-in-Appeal and remanded the matter back to Original Adjudicating Authority with directions, specifically to ascertain the facts that whether the activities carried out by the appellant is manufacture or otherwise. In the second round, the Adjudicat .....

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ing length, the appellant has carried out vital process such as cutting, ironing, folding and packing. Such packed fabric was exported, therefore the activity carried out by the appellant amounts to manufacture, hence the refund claim made under Rule 5 of CENVAT Credit Rules, 2004 was wrongly rejected. 3. Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the appellant admittedly received t .....

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ount to manufacture, remanded the matter to ascertain the facts whether the activity is amount to manufacture that means whether any other activity which left to be considered which may amount to manufacture remanded to the Adjudicating Authority. The appellant cannot produce any evidence that any additional activity of manufacture had been carried out. In this position the appellant is not entitled for refund on both the count. 4. I have carefully considered the submissions made by both sides a .....

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ness Pvt. Ltd. Therefore the process carried out by the appellant is only remaining part of the overall manufacturing process, partly carried by their principal and partly by them. Therefore the refund under Rule 5 cannot be denied on the ground that process alone of the appellant is not amount to manufacture. As regard the deemed credit the same was availed in terms of Rule 11 of CENVAT Credit Rules, 2004 which reads as under:- Rule11: Power of Central Government to notify goods for deemed CENV .....

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