2015 (2) TMI 747

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....Cenvat credit in respect of inputs used in the manufacture of finished products exported out of India under bond/LUT could not be utilised by them for payment of duty on the goods cleared for home consumption or for payment of duty on the clearances for export under the rebate claim, they, in accordance with the provisions of Rule 5 of the Cenvat Credit Rules, 2004, filed a refund claim for an amount of Rs. 64,50,989/- for the quarter ending 30th September 2004, that is for the period from July 2004 to September 2004. Here it may also be stated that in course of manufacture of CR Steel Strips and HNT Steel Strips from HR Coils, waste was also being generated which was being cleared on payment of duty. The Assistant Commissioner while sancti....

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....at the conditions prescribed in Rule 5 of the Cenvat Credit Rules, 2004 for cash refund stand satisfied by the appellant, that there is no authority for deduction from the refund amount, the duty payable on the scrap or the amount recovered by the assessee from the customers on sale of scrap as Central Excise duty, that deduction of an amount of Rs. 2,60,829/- + Rs. 69,201/- + Rs. 90,608/- is without any authority of law, that no duty demand of these amounts has been confirmed by the Department against the assessee and, hence, the same cannot be deducted from the refund claim, that in this regard she relies upon the Tribunals order in the case of M/s Bharat Sanchar Nigam Limited vs. CCE, Jaipur reported in 2014  TIOL,  1642 ....