2013 (11) TMI 1122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise duty by virtue of Notification No.3/2006-CE dated 11/03/2006. The appellant claimed refund of duty paid on inputs used in the manufacture of Peanut Butter which is subsequently exported. The refund claims were filed under Section 11B of the Central Excise Act, 1944 read with Rule 5 of the Cenvat Credit Rules, 2004. The said refund claims were rejected by the Original Adjudicating Authority which was confirmed by the Order in Appeal dated 13/07/2011. 3. Heard both sides. 4. Shri R.R. Dave, ld. Consultant on behalf of the appellant argued that since Peanut Butter is exported out of India, all the input duty paid is required to be refunded to them under Section 11B of the Central Excise Act and Rule 5 of the Cenvat Credit Rules, so t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le-6. Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services: (1) The CENVAT credit shall not be allowed on such quantity of input or input service which is used in the manufacture of exempted goods or for provision of exempted services, except in the circumstances mentioned in sub-rule(2). Provided that CENVAT credit on inputs shall not be denied to job worker referred to in rule 12AA of the Central Excise Rules, 2002, on the ground that the said inputs are used in the manufacture of goods cleared without payment of duty under the provisions of that rule. 7. It is evident from the above provisions that no cenvat credit is admissible if the duty paid inputs are used in the manufactur....