2007 (12) TMI 110

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....spite of notice. Common issue is involved. Therefore, the appeals are taken up together. 2. Brief facts of the case are that the respondents are engaged in the manufacture of acrylic mink blankets. The respondents filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2002, for refund of unutilized credit earned on their raw material, which was used in the manufacture of imported goods. Th....

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....ides as under Where any inputs are used in the final products which are cleared for export under bond or letter for undertaking, as the case may be, or used in intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty and where for any reason such adjustment is not possible, the manufact....