2015 (10) TMI 151

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....fund claim of unutilised balance of CENVAT credit of Rs. 47,43,302/- for the period from July 2008 to September 2008 on 24.3.2009, under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 4/2006 and 5/2006-CE (NT) dated 14.03.2006 for inputs used in the manufacture of final products cleared for export under bond or letter of undertaking. 3. By Order-in-Original No. 115/Refund/2009 dated 26.6.2009, the Assistant Commissioner, Central Excise, sanctioned the refund claim and also paid to them. Revenue filed appeal before the Commissioner (Appeals). By Order-in-Appeal dated 22.09.2009, Commissioner (Appeals) set-aside the adjudication order and allowed the appeal filed by the Revenue by way of remand to the adjudicating authori....

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....cturers/ processors have to use common inputs which are used in a continuous manner and it may not be practically possible to segregate and store inputs like dyes and chemicals separately or maintain separate accounts. In such cases, in order to facilitate simultaneous availment of the two notifications, such manufacturers may be advised not to take credit initially and subsequently take only proportionate input credit on inputs used in the manufacture of finished goods cleared by them on payment of duty. They were directed to maintain accounts for the purpose of verification by the Central Excise officers. He submits that by letter dated 03.10.2008 they have submitted the statement showing inputs received, removal of finished goods along w....