2006 (1) TMI 400

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....ena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellant is a manufacturer of cotton fabric, a dutiable product. During June, 2003 to Feb. 2004, they procured their 'input' (cotton yarn) duty-free and utilised the same in the manufacture of the above goods, which were supplied, without payment of duty, to an exporter of garments (made-up articles). The appel....

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....ssessee, they would still be eligible for refund of the same amount in terms of Rule 5 of Cenvat Credit Rules, 2002. We have read the text of Rule 5 and have not found anything therein granting any such benefit to the present assessee in respect of their 'input'. The appellant has not made out prima facie case. However, in a lenient approach, we are not asking them to pre-deposit the entire amount....