2015 (10) TMI 136

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....otification No. 56/02-CE. The respondent are availing of this exemption, During the period from August 2007 to January 2008 they supplied DG sets by availing duty exemption under Notification No. 56/02-CE to M/s Reliance Telecom Infrastructure Limited against invalidated EPCG licences. In respect of supplies to M/s Reliance Telecom Infrastructure Limited, the respondent availed of the exemption Notification No. 56/02-CE and accordingly in respect of clearances during each month, the duty was paid through PLA after exhausting the Cenvat credit available at the end of the month and the duty so paid through PLA was refunded to them. However, by treating their supplies to M/s Reliance Telecom Infrastructure Limited against invalidated EPCG lice....

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..... 5,83,24,810/-. These orders were reviewed by the Commissioner and review appeals were filed to the Commissioner (Appeals). The Commissioner (Appeals) by common order-in-appeal dismissed the Revenue's appeals vide order-in-appeal dated 10/10/12. Against this order of the Commissioner (Appeals), the Revenue has filed appeal No. E/55280/2013. 2. Heard both the sides. 3. Shri R.K. Grover, learned DR, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and pleaded that when it is established fact that the respondent had supplied the goods to M/s Reliance Telecom Infrastructure Limited against invalidated EPCG licence and by treating those supplies an deemed export have claimed refund of the ex....

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....receiving the goods is eligible for full Cenvat credit under Rule 12 of the Cenvat Credit Rules, 2004, as if in respect of the goods supplied by the manufacturer no exemption has been claimed and that if those supplies are deemed exports, as per the provisions of Foreign Trade Policy, the person receiving the goods has option either to take Cenvat credit or to claim refund of TED and, hence, there is no double benefit. 5. We have considered the submissions from both the sides and perused the records. 6. The point of dispute in this case is as to whether the respondent would be eligible for the exemption under Notification No. 56/02-CE. There is no dispute that their unit is located in the area specified in this notification and the go....