2016 (7) TMI 469

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....e appellant Present Shri Sanjay Jain, A.R. for the Respondent/Revenue ORDER M/s Nahar Industrial Enterprises filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2002. The appellant have been paying AED (T & TA) on the yarn used for manufacture of fabrics and they were availing credit of the same. However, since there was no AED (T & TA) on the finished goods the said credit got ....

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.... Punjab & Haryana in the case of C.C.E. Rohtak vs. Indo Dane Textile Industries-2012 (275) ELT 189 (P &H) and also in the case of CCE, Thane vs DC Polyester Pvt. Ltd. - 2009 (242) ELT 348 (Bom). 3. Ld A.R. for Revenue relies on the impugned order. 4.  We have gone through the rival submissions. We find that the Commissioner (Appeals) has rejected the appellant's appeal on the following ....

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....in export goods and therefore its refund is not admissible. Moreover, Circular mentioned by the appellant is not relevant".  We find that the matter has been examined by the CBEC vide Circular No. 267/11/2003-CX-8 dated 22.3.2007, the CBEC has clarified as follows : "Attention is invited to the Board's Circular No. 701/17/2003-CX, dated 12.3.2003[2003 (153) E.L.T. T5], wherein....

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....ods which are chargeable to Nil rate of duty. Consequently, the credit of duty paid on inputs is inadmissible only when the final product is exempted from duty of excise leviable thereon under section 3 of the Central Excise Act, 1944. If the final product is not chargeable to AED, it cannot be said that the final product is exempted from basic excise duty. Further, the condition relating to the r....