https://www.taxtmi.com/caselaws?id=423134 The Tribunal allowed the appellant-assessee's refund claims under Rule 5 of Cenvat Credit Rules, emphasizing the admissibility of refunds for inputs used in export goods manufacturing, regardless of waste generation or input-output norms. The Tribunal dismissed Revenue's appeal, citing relevant case laws and holding that excess waste generation should not deny credit refund. The appellant's inability to utilize accumulated credit due to full export production was a key factor in granting the refund, despite initial modifications by the Deputy Commissioner/Assistant Commissioner. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 30 May 2022 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423134 The Tribunal allowed the appellant-assessee's refund claims under Rule 5 of Cenvat Credit Rules, emphasizing the admissibility of refunds for inputs used in export goods manufacturing, regardless of waste generation or input-output norms. The Tribunal dismissed Revenue's appeal, citing relevant case laws and holding that excess waste generation should not deny credit refund. The appellant's inability to utilize accumulated credit due to full export production was a key factor in granting the refund, despite initial modifications by the Deputy Commissioner/Assistant Commissioner. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423134