2018 (6) TMI 910

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....s of the case are that the Appellants are engaged in manufacture of Yarn, fibers etc. By Notification No. 30/2004 - CE dt. 09.07.2004 their final products become exempted from duty. The Appellants had unutilized cenvat credit lying in their accounts. They filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 for refund of said credit lying in their cenvat account. They were issued show cause notice proposing rejection of their claim on the ground that the refund is admissible only in case where the credit could not have been utilized due to export of goods which is not the case. Further that in terms of Rule 11 of the Cenvat Credit Rules, 2004, the manufacturer opting for exemption has to reverse the amount equal to cenvat credit on ....

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....tion 11B of the Act is not attracted in the case of Modvat which is governed by rules 57A to 57P. 4. Shri Ajay Kumar, ld. Additional Commissioner (AR). Appearing for the revenue supports the impugned order and submitted that the refund is not admissible as the credit stands lapsed in terms of Rule 11 of CCR, 2004. Further that refund is admissible in respect of inputs which has been used in manufacture of goods exported. He also relies upon orders in case of Triveni Rayons Pvt. Ltd 2017 - TIOL - 1977 - HC - AHM - CX, Steel Strips 2011 (269) ELT 257 (TRI - LB), Phoenix Industries Pvt. Ltd. 2014 - TIOL - 1981 - CESTAT - MUM, Maxheal Pharmaceutcials (India) 2017 - TIOL - CESTAT - MUM, Triveni Rayons Pvt. Ltd. 2017 - TIOL - 1977 - HC - AHM - C....

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....ssioner (AR) appearing on behalf of the Revenue reiterated the grounds of appeal. He submits that since the respondent availed exemption Notification No. 30/2004-C.E., dated 9-7-2004 which contained the condition that the notification shall not apply to the goods in respect of which credit of duty on inputs has been taken under the provisions of the Cenvat Credit Rules, 2002. Therefore, the Cenvat credit reversed by the respondent is in confirmation with the condition of Notification No. 30/2004-C.E. Therefore, there is no question of refund of the same. The Commissioner (Appeals) erred in allowing the appeal of the respondent. 3. Shri V.M. Doiphode, learned Counsel for the respondent submits that the present case is not on the eligibilit....