2011 (8) TMI 235

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....  The assessee is a 100% EOU manufacturing goods falling under Chapter 84 of Schedule to Customs Excise Tariff Act, 1985. They claimed refund under Rule 5 of CENVAT Credit Rules, 2004, against goods cleared to another 100% EOU during the month of May and June 2008, on the ground that they are not able to utilize accumulated credit. This has been disallowed on the ground that refund of accu....

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....Industries 2011 (269) ELT 17 (Guj.). I find that in this case, Hon'ble High Court had considered the eligibility for refund of the unused accumulated CENVAT Credit in respect of clearances made to another 100% EOU. The Hon'ble High Court upheld the view taken by Tribunal that the clearances made by one 100% EOU to another 100% EOU, which are deemed export are to be treated as physical export for t....