2009 (7) TMI 514

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.... ORDER 1. Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present. I have heard Shri S.K. Mall, learned SDR for the revenue and Shri M.A. Patel, learned Consultant appearing for the assessee. 2. As per facts on record, the respondent is a 100 per cent EOU engaged in the manufacture of excisable goods. They have filed refund claims of Rs. 71,479 f....

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....ered by the input service. Accordingly, he held that the assessee is entitled to refund. 3. Revenue has challenged the present appeal on the following grounds :— (1) The Commissioner (Appeals) has passed order ignoring the provisions of rule 5 of Cenvat Credit Rules, 2002 and Notification No. 05/2006-CE, dated 14-3-2006 which are reproduced below :— "5. Refund of Cenvat credit.—Wher....

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....tion." "Notification No. 5/2006-Central Excise (N.T.).—The Central Government hereby directs that refund of CENVAT credit shall be allowed in respect of :— (a) input or input service used in the manufacture of final product which is cleared for export under bond or letter of undertaking. (b) Input or input service used in providing output service which has been exported without paymen....

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.... instant case, the issue is application of rule 5 of the Cenvat credit Rules and the notification issued thereunder. The said rule and Notification does not provide for refund of unutilized balance of Cenvat credit in respect of inputs or input services which have been used for a purpose other than the manufacture of final products. However, in the instant case, the said assessee has availed credi....