TaxTMI 
TaxTMI 
2018 (3) TMI 342
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....he CENVAT credit availed on inputs like blast furnace slag and furnace oil. The respondent herein procures blast furnace slag and furnace oil on which duty is paid; grinds the same and resultant product; ground granulated blast furnace slag is exported as well as cleared for home consumption. 4. Whenever the goods are cleared for home consumption, the appellant reverses the proportionate CENVAT credit availed on the goods cleared on which no duty liability is discharged, but in respect of goods which are exported, they filed refund claim under Rule 5 of the CENVAT Credit Rules 2004. The adjudicating authority rejected the said refund claim on the ground that the goods which have been cleared for export are not manufactured goods as held ....
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....fund would not arise. The Ground Granulated Blast Furnace Slag has been held by the Department as non excisable on account of the decision of the Apex Court. The appellant contends this. The argument of the Department is that there is no conversion to different name, character and use in the said process and that the basic ingredients of Rule 5 of manufacture and final products were not present in the instant case. I find that the argument of the appellant is that a wider scope is present for the expression of manufacture when the goods are exported and in terms of the EXIM Policy. The same arises out of the view expressed by the Hon'ble CESTAT in various decisions in this regard. I also find that the Board has stated in circular dated 13.1....
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.... 7 held as under: "7. We may also consider the provisions of Rule 6 of the Cenvat Credit Rules, 2004. The relevant portion of Rule 6(6)(v) reads as under :- The provisions of sub-rules (1), (2), (3) and (4) shall not? (6) be applicable in case the excisable goods removed without payment of duty are either - (i)....... (ii) ..... (iii) ..... (iv) ..... cleared for export under bond in terms of provisions of the?(v) Central Excise Rules, 2002. The petitioners had manufactured both dutiable and exempted final product (packaged software and printed books respectively). The petitioner has taken credit on input used in the manufacture of dutiable as well as exempted final pro....
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.... In the new rule 57AD, it has been explicitly provided what was implicity in erstwhile rules 57C and 57CC. Further, the present rule 57AD(4) clearly goes on to show that the exempted goods are eligible to be exported under bond. To interpret otherwise will render the new rule 57AD(4) redundant. In view of the foregoing in this case the provisions of sub-rule 57C(1) are satisfied as stipulated under Rule 57C(2) as well as Rule 57CC(6)1 and there was no need to comply with the provisions of rule 57CC1). Therefore, it is clear that an amount of 8% of the price of the goods exported is not required to be paid irrespective of whether the exported goods are exempted or otherwise. It would thus appear that the direction of the....