2005 (8) TMI 434

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..... None, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against O-I-A Nos. 97-99/03-C.E., dated 27-8-03 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The brief facts of the case are as follows :- The respondents filed refund claim for unutilised Cenvat under the provisions of Rule 5 of the Cenvat Credit Rules....

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....for home consumption, the respondents could have utilised only the BED portion of the credit. Revenue came to the above conclusion while interpreting Rule 5 of the Cenvat Credit Rules which is reproduced below. "Rule 5. Refund of Cenvat credit. - where any inputs are used in the final products which are cleared for export under bond or letter of undertaking as the case may be, are used in the i....

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....se on any final product. Further the following explanation to Clause (B) of sub-rule (6) of Rule 3 in the Cenvat Credit Rules, 2002 has been added. The said explanation is as follows :- "Explanation.- For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 195....