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Issues: Whether the assessee was entitled to CENVAT credit and refund of unutilized credit on inputs and input services used in the manufacture of exempted goods exported out of India, and whether any substantial question of law arose for consideration.
Analysis: The appeals were by the Department against the Tribunal's order allowing refund of CENVAT credit. The governing scheme under the CENVAT Credit Rules permits credit on inputs used in manufactured goods, subject to the statutory exceptions. The decisive point was that the same question had already been answered by the Himachal Pradesh High Court in Drish Shoes Ltd., which held that CENVAT credit/refund is available where exempted or nil-duty goods are exported, and that the expression "excisable goods" is wider than "exempted goods". That decision had also been relied upon by the Tribunal and had been confirmed by the Supreme Court. The objection based on Rule 18 of the Central Excise Rules, 2002 was not raised before the lower authorities or the Tribunal and was not entertained.
Conclusion: The assessee was entitled to the benefit of CENVAT credit and refund on the exported exempted goods, and the Department's challenge did not raise any substantial question of law.
Ratio Decidendi: Where the issue is covered by binding precedent holding that CENVAT credit/refund is available on inputs used in the manufacture of exempted goods exported, no substantial question of law arises to sustain the Department's appeal.
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