2015 (11) TMI 769

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....Commissioner (AR) For the Respondent : Shri, Adv. Superintendent ORDER Per P K Jain Revenue has filed these appeals against the order of the Commissioner (Appeals) dated 27/01/2005. The issue is that the respondent has exported certain goods and claimed rebate of Additional Duties of Excise (T&TA). Revenue s case is that since no Additional Duties of Excise (T&TA) is leviable on the fi....

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..... 2009-TIOL-355-HC-MUM-CX as also the Board s circular F. No. 267/11/2003-CX-8 dated 22/03/2007. 4. The learned AR reiterates the grounds of appeal and submits that since no Additional Duties of Excise (T&TA) is leviable on the final product there is no question of availing input credit of the same and claiming refund under Rule 5 of the CENVAT Credit Rules. 5. Heard both the sides. We find ....