2019 (7) TMI 395

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....pearance Shri B.V. Kumar, Advocate for the appellant Shri V.R. Pawan Kumar, Superintendent/AR for the Respondent. [ORDER PER: MR. P. VENKATA SUBBA RAO) 1. These two appeals are filed by appellant against the impugned orders as above. 2. Heard both sides and perused the records. 3. The assessee appellant M/s Toshali Cements Pvt. Ltd. are the manufacturers of Slag Cement and Ground....

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....everses the CENVAT Credit at the time of clearance. To the extent CENVAT Credit on GBFS is availed with respect to GGBS which is exported, the assessee claims refund of the CENVAT Credit under Rule 5 of CCR 2004.   4. It is the case of Revenue that since grinding of GBFS into GGBS does not amount to manufacture as held by CESTAT the assessee is not entitled to the credit of CENVAT on GBFS ....

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.... of CENVAT Credit Rules, 2004. Subsequently, in an Appeal No. E/567/2011-DB, decided by Final Order No. A/30031/2019, dated 07.01.2009, following the earlier decision, this Bench had allowed the assessee for refund of CENVAT Credit availed on GGBS under Rule 5 of CCR 2004. The present appeal is on the same issue for a subsequent period, with the difference the dispute is not with regard to refund ....

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.... not amount to manufacture, no CENVAT credit can be availed by the appellant, let alone getting the refund of it, under Rule 5 of CCR 2004.   7. We have considered the arguments on both sides and find that in the assessee's own case in Appeal No. E/567/2011-DB decided vide Final Order No. A/30031/2019, dated 07.01.2009 and appeal No. E/1340/2011-DB decided vide Final Order No. A/30246/2018....