2009 (10) TMI 655

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.... Shri J.S. Negi, SDR, for the Respondent. [Order]. - The appellant is a 100% EOU engaged in the manufacture of confectionary. They commenced production and exports in November, 2005. However, they were not taking Cenvat credit of duty paid on inputs for some time and somewhere in November, 2006, they took credit of duty paid on the inputs from the date of commencement of production. Thereaft....

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....He drew my attention to the Clause 6 of Notification issued under Rule 5 and submits that this is in pari materia with Clause 6 of notification issued under erstwhile Rule 57F of Central Excise Rules, 1944. Both the notifications were issued to facilitate refund of un-utilised Modvat credit in respect of goods which are exported. He submits that this issue had come up before Hon'ble High Court of ....

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....7F of Central Excise Rules, 1944 and Rule 5 of Cenvat Credit Rules, 2004 are pari materia. Further, I also find that Hon'ble High Court of M.P. had specifically discussed Clause 6 of the Notification in their order which is reproduced below for ready reference. "6. It is not in dispute that claim for the quarter October, 98 to December 98 was made on 27-7-99 by invoking Clause 6 of Appendi....

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....ty concern then they were entitled to claim the refund of duty paid on inputs." 4. Further, I also find that Hon'ble High Court of Gujarat in case of M/s. Swagat Synthetics had also observed that Section 11B can have no place. Relevant observations are in Para 9 which is reproduced below. "9. In the aforesaid circumstances, when there is no dispute as to the fact that the responden....