TaxTMI 
TaxTMI 
2016 (10) TMI 37
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....entral Excise & Customs (Appeals), Meerut-II, Noida. 2. The brief facts of the case are that the appellant are 100% export oriented unit and engaged in the manufacture of Photovoltaic Solar modules, panels and Photovoltaic Cells falling under tariff Item No. 85414011 of first schedule to Central Excise Tariff Act, 1985. The appellants are registered with Central Excise Department and the appellants are availing Cenvat credit facility. Appellants are also exporting the goods under bond. The appellants filed a claim for Refund of Rs. 2,66,28,814/- for the period from July, 2012 to September, 2012 and October, 2012 to December, 2012 under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18-06-2012. The s....
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....n No. 12/2012-CE dated 17-03-2012. He has further held that when the goods manufactured by the appellants were being cleared in DTA, the appellants were required to pay duty foregone on inputs procured under Notification No. 52/2003-Cus & 22/2003-CE both dated 31-03-2010, used in the manufacture of finished goods in terms of proviso to Section 3(1) of Central Excise Act, 1944 and further as per second proviso to para 6 of Notification No. 22/2003-Cex dated 31-03-2003 which provides that when the goods are not excisable, duty foregone equal in amount to that leviable on the inputs obtained under said notification and used for the purpose of manufacturing of such goods, which would have been paid but for the exemption under this notification ....
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....oner (Appeals) has held that the exception created in Sub-rule (6)(v) relates to export of goods without payment of Excise duty under bond and in other words such goods will attract Excise duty when cleared for home consumption and that the goods in question were wholly exempt from Excise duty and therefore they were not eligible for admissibility of Cenvat credit and he rejected the appeal. 4. Aggrieved by the said Order-in-Appeal No. NOI-EXCUS-002-APP-0042-16-17 dated 16/05/2016 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II, Noida the appellant is before this Tribunal. The grounds of appeal inter-alia, are that they have exported goods under bond and Clause (v) of Sub-rule (6) of Rule 6 of Cenvat Credit Rules,20....
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....covery of Cenvat credit wrongly taken and Revenue has not initiated any proceeding to recover Cenvat credit under said Rule 14 of Cenvat Credit Rules, 2004 which establishes that the Cenvat credit availed by them was admissible to them. It is established also for the reason that the goods were exported under bond and the Original Authority has held that on clearance of the goods in domestic tariff area duty was payable. He, therefore, pleaded to allow the refund. 6. Heard the ld. D.R. who has supported the impugned Order-in-Original & Order-in-Appeal. 7. We have taken rival submissions into consideration. We find that in view of the finding by the Original Authority that at the time of clearance of the goods in domestic tariff area duty f....