TMI Blog2017 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the supply to ADB project does not fall in the category of export / deemed export - appeal dismissed - decided against appellant. - Excise Appeal No.50207 of 2015 - A/56543/2017-EX[DB] - Dated:- 14-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Parveen Sharma, Advocate for the Appellants Shri R K Mishra, AR for the Respondent ORDER Per: V. Padmanabhan Appeal is filed against order in appeal No.233/RPR-I/2014 dated 14.10.14. The appellant is engaged in the manufacture of excisable goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant claimed refund of unutilised Cenvat credit amounting to ₹ 4,19,249/- in terms of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Rule 5 of Cenvat Credit Rules subject to the conditions specified. For ready reference Rule 5 is reproduced below: Refund of CENVAT Credit:- Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the CENVAT Credit in respect of the input or input service so used shall be allowed to be utilised by the manufacturer or provider of output service towards payment of (i) duty of excise on any final product cleared for home consumption or for export on payment of duty or (ii) service tax on output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of para 8 .3 of EXIM Policy 2012-2013. 8. We have gone through the provisions of para 8.3 (supra) but note that goods cleared to a project financed by ADB, enjoying exemption in terms of notification No.108/95-CE dated 28.8.1995, are not specified under the category of deemed exports . Further, the authorities below in the impugned order, recorded that payment for such supply was not being received in foreign currency and no bill of export have also been prepared for the sale of such goods in India. Consequently, the supply to ADB project does not fall in the category of export / deemed export and hence, we are of the view that appellant will not be eligible for refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. 9. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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