2008 (12) TMI 607

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....Books falling under Chapter Heading 48 of CETA. As the same are exempted from payment of duty vide Notification No. 6/2002-C.E., dated 1-3-2002 the said goods, which are otherwise exempted are being cleared by the appellant for exports as well as for home consumption. Separate records of Cenvat credit are being maintained for the inputs used in the exported goods and the inputs used in the home consumption clearances. 3. The dispute in the present appeals relate to refund of accumulated Cenvat credit in respect of inputs used in exported products in terms of Rule 5 of Cenvat Credit Rules, 2004. The said refund claim was rejected by the Deputy Commissioner that as the goods exported under bond were exempted, benefit of credit cannot ....

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....rterly basis. Further, the refund claims have not been filed in proper format. The Commissioner (Appeals) further observed that the appellant have not been able to show that the raw material in respect of which credit was availed, were the same raw material which were used in the manufacture of the final product. 5. After hearing both the sides, we find that on the main legal issue the Commissioner (Appeals) has agreed with the appellant. However, the refund stands denied on technical and procedural grounds. Filing of the refund in Form 'A' where as the claim filed by the appellant was not in proper format, should not be made a ground for rejection of the same, if it is otherwise available. Similarly filing of claim on monthly basis....

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.... the manufacture of the said goods, as per the declaration given on the Shipping Bills, is Writing or Printing Paper of GSM (Grams per Square Meter) 50 to 150, 50-60 and 54. Scrutiny of the raw materials invoices reveal that in many cases the GSM of raw materials is 45. By making exercise books by cutting and stitching, the GSM of the raw materials does not change. Therefore, it is evident that the said raw materials were not used in the final products exported." It stand contested before us that the Commissioner (Appeals) has travelled beyond the scope of the show cause notice inasmuch as the claim was verified by the Superintendent and there was no such grounds in the order of original adjudicating authority to deny the claim. 7.&em....