TaxTMI 
TaxTMI 
2012 (9) TMI 638
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....volved, we take up the appeal itself for disposal. 2. The relevant facts that arise for consideration are that the appellant during the period 01.11.2008 to 07.10.2009 had availed the credit of the duty paid on the inputs and filed a refund claim of Rs.96,34,466/- in respect of the CENVAT Credit on inputs i.e. POY antistatic oil and packing material used in the manufacture of polyester texturised yarn during the material period as they had exported the entire production. The said refund claim of the CENVAT Credit in respect of the inputs was filed with the jurisdictional Assistant Commissioner, who after due process of law vide his Order-in-Original No. dt.24.08.2011, rejected the refund claim mainly on the ground that the refund un....
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....le with them and the said refund claim was allowed by the Tribunal in their own case and remanded only for verifying the documentary evidence and also for determination of quantum of CENVAT Credit available and eligible for refund. The adjudicating authority did not agree with the contentions raised by the appellant and held that the appellant has wrongly availed the CENVAT Credit on the basis of refund claim filed by them. Coming to the conclusion, the adjudicating authority confirmed the demand along with interest and also imposed equal amount of penalty on the appellant. 3. Ld.Counsel would take us through the impugned order-in-original and also our order which has been reported at 2011 (267) ELT 221 (Tri-Ahmd) in the appellant s....
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....ad relied upon the decision of the Tribunal in the case of J.R. Herbal Care India Limited v. CCE, Noida - 2010 (253) E.L.T. 321 (Tri.- Del.). In this case the appellant had received the capital goods while availing SSI exemption without taking registration. Cenvat credit was taken on the capital goods for the years 2003-04 and 2004-05 but taken in the year 2005-06. This was allowed by the Tribunal. The Tribunal took a view that there is no provision in the rules that credit was not available to unregistered manufacturers. Manufacturers exempted from the registration do not cease to be a manufacturer of excisable goods. This case squarely covers the issue in this case also. Therefore, in respect of the goods manufactured during the period wh....
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..... It is strange to note that Central Excise Officers have certified the availment of cenvat credit even though the appellant was not registered and they had not made any verification whatsoever with regard to availment of cenvat credit. Purpose of this note in the examination report is to ensure that the Central Excise officers verify the input/output ratio, ensure that inputs have been received under proper documents and utilization records have been maintained properly. Therefore, we can definitely say that there is contributory mistake on the part of Central Excise officers which has led to this situation. 10. Further, the matter is remanded to the original adjudicating authority for the purpose of verification of documentary evi....