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Jolly Board Ltd. Versus CCE, Aurangabad

2018 (1) TMI 525 - CESTAT MUMBAI

CENVAT credit - input/input services - whether the cenvat credit is admissible on the input used in the exempted goods which has been exported? - Held that: - Rule 5 refund can only be sanctioned if the assessee is entitled for the cenvat credit. The .....

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amesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri H.R. Shirsat, Consultant for the appellant Shri Deepak S. Chavan, Supdt.(AR) for the respondent ORDER Per: Ramesh Nair The issue involved is whether the cenvat credit is admissible .....

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01.03.2006 they are entitled for the cenvat credit for the reason that Bagasse Board have been exported. In case of export of goods, in terms of Rule 6(6)(5) the cenvat credit is admissible. He further submits that against the said credit on the inpu .....

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lready been refunded under Rule 5. Therefore, now no dispute can be raised as regards the admissibility of the cenvat credit on the ground that the final product exported is exempted. He submits that the issue is squarely covered by various judgement .....

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ELT 417 (HP) Repro India Ltd. - 2009 (235) ELT 614 3. He further submitted that demand is clearly time barred as in one hand the department sanctioned the refund knowingly the availment of cenvat credit against the export of goods and in other hand .....

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.(AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 5. We have carefully considered the submission made by both sides. We find that the issue involved is that whether the appellant is entitled for cenvat credit on t .....

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