2018 (1) TMI 525

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....nt ORDER Per: Ramesh Nair The issue involved is whether the cenvat credit is admissible on the input used in the exempted goods which has been exported. 2. Shri H.R. Shirsat, ld. Consultant appearing on behalf of the appellant submits that though the goods manufactured by them i.e. Bagasse Board is exempted by notification 6/2006 dated 01.03.2006 they are entitled for the cenvat credit....

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....IV dated 06.01.2014 in appellant's own case • Decision of Bombay High Court order in Central Excise Appeal no.04 of 2014 dated 02.09.2016 • Drish Shoes Ltd. - 2010 (254) ELT 417 (HP) • Repro India Ltd. - 2009 (235) ELT 614 3. He further submitted that demand is clearly time barred as in one hand the department sanctioned the refund knowingly the availment ....

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....and Repro India Ltd.(supra). The judgment of Drish Shoes Ltd. has been confirmed by the Apex court. Moreover against the very same cenvat credit availed by the appellant, the department has sanctioned the refund under rule 5 of the Cenvat Credit Rules, 2004. The order sanctioning refund has been accepted by the department. Rule 5 refund can only be sanctioned if the assessee is entitled for the ce....