2017 (12) TMI 269

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....garwal, Addl. Commr.(A.R.) for Appellant/Respondent ORDER Per: Ramesh Nair The issue involved is refund claim of input duty in respect of the input service used in the manufacture of final product which is supplied to 100% EOU as deemed export. The Ld. Commissioner (Appeals) allowed the part refund and rejected partially, on the ground that as per the amended Rule 5 of Cenvat Credit Rules....

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....therefore only physical exports i.e. taking the goods out of India is only be eligible for Rule 5 refund and not the deemed export. He placed reliance on the judgment of Principal Bench of this Tribunal in the case of Everest Industries Ltd. Vs. Commissioner of Central Excise, Meerut-I - 2013 (31) STR 189 (Tri.-Del.). 3. Ms. Mansi Patil, Ld. Advocate appearing on behalf of the assessee submits ....

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....olymers - 2014 (300) E.L.T. 391 (Guj.) (v) Manoj Handlooms Vs. Commissioner of Central Excise, Chennai - 2009 (240) E.L.T. 158 (Tri.- Chennai) (vi) Commr. of Central Excise Vs. Shilpa Copper Wire Industries - 2011 (269) E.L.T. 17 (Guj.) (vii) Western Cans P. Ltd. Vs. Commissioner of C. Ex., Mumbai-I - 2011 (270) ELT 101 (Tri.-Mumbai) (viii) Uniworth Textiles Ltd. Vs. Commissioner of C.....

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.... 1.4.2012. As regard the judgment of this Tribunal in the case of Everest Industries Ltd. (supra) relied upon by the Ld.AR, I find that it is in respect of the supplies made to SEZ not to 100% EOU therefore the fact of the case in Everest Industries Ltd. (Supra) different from the facts of the present case. Since the issue of deemed export to the 100% EOU has been specifically dealt with in the va....