TaxTMI 
TaxTMI 
2015 (11) TMI 145
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....ng three questions stated to be substantial questions of law : "(1) Whether Tribunal committed error in following law settled by Hon'ble High Court of Gujarat reported at 2012 (276) ELT 9 (Guj.) in the case of NBM Industries, though factual and legal aspects in the present case are quite different? (2) Whether DTA unit clearing the goods to 100% EOU can be termed as export, allowing DTA unit to claim refund of unutilised CENVAT Credit? (3) Whether Tribunal committed error in interpreting provisions of Rule 5 of CENVAT Credit Rules, 2004?" 2. The issue involved in this case is regarding refund of the CENVAT Credit availed by the respondent-assessee on the inputs/ input services/ capital goods which were utilised and consumed in ....
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....or Standing Counsel for the appellant, submitted that the Tribunal has erred in placing reliance upon the decision of this court while allowing the appeal of the respondent inasmuch as the same has been rendered in a case where clearances were made from one 100% EOU to another 100% EOU, whereas the present case relates to clearances made by a DTA (Domestic Tariff Area) to a 100% EOU. It was further submitted that the Tribunal has failed to take into consideration the Circular F.No.267/124/2007-CX.8 dated 24th March, 2008, wherein it has been stated that the DTA units do not physically export the excisable goods but merely supply the goods to 100% EOU. It was submitted that, therefore, the provisions of rule 5 of the rules are not applicable....
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....that one of the questions raised in the appeal was as to whether clearances made by one 100% EOU to another 100% EOU which are "deemed exports"are to be treated as physical exports for the purpose of entitling refund of unutilised CENVAT credit contemplated under the provisions of rule 5 of the CENVAT Credit Rules, 2004. The court found that the issue involved stood squarely covered by the decisions of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd., Commissioner of Central Excise v. Ginni International Ltd. and Sanghi Textiles Ltd. v. Commissioner of Customs and Central Excise. The court while taking note of the fact that the appeal against the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. has been admitted by....