https://www.taxtmi.com/caselaws?id=218222 The tribunal allowed the manufacturer's appeal, upholding their eligibility for a cash refund of accumulated Cenvat credit under Rule 5. The decision was based on the export-oriented nature of the business and the lack of domestic clearances for utilizing the credit, determining that the manufacturer met the criteria for the refund. The tribunal found the Commissioner (Appeals)'s decision illogical and concluded that the manufacturer was entitled to the Cenvat credit on packing material used for exports. en-us Wed, 16 Nov 2011 00:00:00 +0530 Fri, 21 Sep 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218222 The tribunal allowed the manufacturer's appeal, upholding their eligibility for a cash refund of accumulated Cenvat credit under Rule 5. The decision was based on the export-oriented nature of the business and the lack of domestic clearances for utilizing the credit, determining that the manufacturer met the criteria for the refund. The tribunal found the Commissioner (Appeals)'s decision illogical and concluded that the manufacturer was entitled to the Cenvat credit on packing material used for exports. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218222