TMI Blog2019 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. VERSUS UNION OF INDIA [ 2007 (12) TMI 209 - BOMBAY HIGH COURT] where it was held that appellant was entitled to refund of CENVAT Credit under Rule 5 of CCR 2004 in respect of the inputs which have gone into the manufacture of exempted GGBS which was exported. There is no reason to deviate from the decision already taken in this regard. It is undisputed that to the extent the GGBS is sold i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile cement is manufactured by the appellant, GGBS is produced by grinding the Granulated Blast Furnace Slag (GBFS) which they procure from steel industry for which this is a bye product. They pay excise duty on cement but not on the GGBS because it has been held by the Tribunal in the case of Andhra Cements Limited [2005 (188) ELT 179 (T) that grinding Granulated Blast Furnace Slag (GBFS) into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice it was proposed to recover CENVAT Credit availed by them along with interest and also imposed penalties. 5. Ld. Counsel for the appellant submits that this issue is no longer resintegra and it has been held by Hon ble High Court of Bombay in the case of Repro India Limited vs. Union of India [2009(235)ELT 614 (Bom.)] that CENVAT Credit was available even in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 5 but availment of CENVAT Credit itself. Other factors remain the same. They purchase the Granulated Blast Furnace slag and grind it to GGBS and export it or sell it in domestic market. To the extent they sell it in domestic market, they have been reversing the CENVAT Credit which is undisputed. Since in their own case, they were allowed refund of CENVAT credit on Granulated Blast Furnace sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2018, relying on the judgment of Hon ble High Court of Bombay in the case of Repro India Limited (supra) it was held that appellant was entitled to refund of CENVAT Credit under Rule 5 of CCR 2004 in respect of the inputs which have gone into the manufacture of exempted GGBS which was exported. We find no reason to deviate from the decision already taken in this regard. It is undisputed that to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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