2009 (3) TMI 535

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.... the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - In this appeal, appellants are challenging the rejection of refund claim of Cenvat credit which was taken on the inputs used in the finished goods supplied to 100% EOUs. Refund claim made by the appellants in respect of Cenvat credit on the inputs used in the goods manufactured and cleared to Special Economic Zone, has be....

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....ned DR relies on the decision of Hon'ble Madras High Court in the BAPL Industries Limited case [2007 (211) E.L.T. 23 (Madras)] and also the decision of the Tribunal in the case of Quality Screens [2008 (226) E.L.T. 608 (Tri.-Mumbai)]. 3. I have considered the submission made by both the sides. I find that the decision of the Tribunal in the Sanghi Textile Ltd. is a Divisional Bench decisio....