2018 (3) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent-Revenue ORDER Per: Dr. D.M. Misra This Appeal is filed by the appellants against the order-in-appeal No.SUR-EXCUS-002-APP-038-14-15 dated 27.6.2014 passed by the Commissioner (Appeals), Central Excise, Surat. 2. Briefly stated the facts of the case are that the appellants had filed refund claim for Rs. 7,77,702/- for the period 30.9.12 to 25.2.2013 on the ground that they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arance of the said Ethamotul HCL for home consumption, they had reversed 6% of the value of the said product and they had also reversed an amount of Rs. 7,77,708/- as 6% of value while clearing the said Ethamutol HCL, against Excise Invoice No.830/2012 dated 30.9.2012, 1134/2012, dated 30.11.2012, 1584/2012 dated 21.2.2013 and 1607 dated 25.2.2013 for export. It is his contention that in view of R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bunal. In Sharp Menthol India Ltd.'s case, the Hon'ble Bombay High Court following the principles laid down in Repro India Ltd. v. UOI - 2009 (235) ELT 614(Bom.), while analyzing the provisions in detail observed at Para 22 as follows: 22. It is true that under Rule 6(1) of the 2004 Rules, credit of duty paid on inputs is not allowable when the inputs are used in the manufacture of exempted fin....