2007 (6) TMI 60

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....ppeal No. P1/411-425/2005, dated 21-11-2005. 2. The relevant facts that arise for consideration are the respondents manufactures "Green House Structure" and exported the entire production of green house structure to Sri Lanka. For the manufacture of green house structure, respondent received inputs on payment of duty. Subsequent to export made by them, respondent filed refund claim of the amoun....

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.... unit could not have availed the credit of the amount duty paid on inputs. It is the submission that being not eligible for the credit in the Cenvat account no question of refund claim arises. It is also his submission that the respondent have not manufactured any items for the purpose of exports. 5. Ld. Advocate appearing on behalf of the respondent submits that the order of the Commissioner (....

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....owards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification: Provided that no refund of credit shall be allow....

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....he unit is covered by SSI exemption under Notification No. 8/2003-C.E., dated 1-3-2003, they are not entitled for availing Cenvat credit on inputs so used for manufacture of excisable goods. I find that the para 2(iii) of Notification No. 8/2003 pro vides that the manufacturer shall not avail the credit of duty on inputs under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2002, paid on inputs used....