2016 (2) TMI 992

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....espondent Per: Anil Choudhary These two appeals are filed by appellant against Order-in-Appeal No. 229-230-CE/APPL/NOIDA/2009 dated 28/08/2009. 2. The brief facts of the case are that the appellants are engaged in the manufacture of various auto components viz., Bracket Assembly, Bracket Assembly mounting, Stab bar, Seat Spring etc. falling under Tariff Entry No.87089900 of the First Schedule t....

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....or an amount of Rs. 33,34,247/-. The appellant had filed another refund claims with jurisdictional excise authorities for the quarter October, 2005 to December, 2005 for a total amount of Rs. 43,34,192/-. 4. The above claims were rejected by the Ld. Commissioner (Appeals), Central Excise, Noida vide impugned order dated 27.02.2009 observing that goods have been cleared to 100% EOU under CT-3 cert....

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....ication, are brought in connection with manufacture or packing of articles for export of goods or services, into EOU (user industry) from the whole of the duty of excise under Section 3 of Central Excise Act, subject to the condition that i) the user industry brings goods directly from the factory of manufacture or warehouse, ii) goods are used by the user industry, iii) the user industry disposes....

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....s under bond, issued by the Central Excise officer in charge of the EOU, specifying the quantity of excisable goods which can be purchased from a specified manufacturer for the EOU. 6. Ld. Counsel further relies on the ruling of Hon'ble Gujarat High Court in case of Commissioner of Central Excise & Customs v/s NBM Industries, 2012 (276) E.L.T. 9 where it have been held, Refund of Cenvat credit wa....