2017 (5) TMI 1192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....na Agrawal, learned counsel for the appellant and Sri Shubham Agrawal, learned counsel for the respondent. The respondent is engaged in manufacturing Auto components which are excisable items under the Central Excise Tariff Act, 1985. During the period of July to September 2006, the respondent supplied the aforesaid Auto components to 100% export oriented unit (EOU) M/s. Delphi Automotive Systems....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "Whether the tribunal is justified in allowing the refund of the CENVAT Credit availed on inputs used in manufacturing the goods cleared by the DTA unit to a 100% (EOU) under Rule 5 of the CENVAT Credit Rules by treating it to be deemed export." The aforesaid precise question had come up for consideration before the Gujrat High Court in the case of Commissioner of Central Excise and Customs Vs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as High Court in the case of BAPL Industries Limited Vs. Union of India 2007 (211) ELT 23 (Mad.) was also considered but was not followed. The aforesaid decision of the Gujrat High Court has been followed by the another Division Bench of the Gujrat High Court in the case of E.I.Dupont India Pvt. Ltd. Vs. Union of India 2014 (305) ELT 282 (Guj.).The above decision of the Gujrat High Court has not ....