2007 (1) TMI 324

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..... Shri D.S. Negi, SDR, for the Respondent. [Order]. -  All these nine appeals arise out of the same order-in-appeals Nos. 61 to 76/2005 (Ahd-I), dated 8-4-2005 of the Commissioner (Appeals) and involve a common issue. 2. Heard both sides and perused the records. 3. The relevant facts, in brief, are as follows : (a)     The appellant is a manufac....

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....n as credit. There are no restrictions about the utilisation of credit of duty paid on inputs under Section 3 of the Central Excise Act, 1944. However, there are certain restrictions about the utilisation of credit taken of duty paid under Additional Excise Duty (T & TA) and the same cannot be utilised for the payment of other duties. (c)     The appellant manufactures the f....

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.... refund in terms of Rule 5 of the Cenvat Credit Rules. 5. According to the learned Advocate, if final products were cleared only for home consumption the Cenvat credit taken by the appellant could not be utilised and as a result such credit has to lapse. In this case the final products have been exported. The appellant relies on the judgment in similar situation relating to additional duti....

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....t. - where any inputs are used in the final products which are cleared for export under bond or letter or undertaking, as the case may be, are used in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilised by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export o....