2019 (7) TMI 628

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....hri L. Nandakumar, AC (AR) ORDER Brief facts are that the appellants are engaged in the manufacture of Fruit Pulp and are registered with the department. During verification of accounts, it was noticed that for the period 2014-15, the appellant availed Cenvat credit of duty paid on packing materials viz., OTS Cans and M.S. Barrels. They had availed drawback for the export clearances and SSI ....

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.... that the appellant though exported 100% of their finished product in some situation due to damage of cans had to clear certain quantity of finished product in the domestic market. These products were cleared without payment of duty, availing SSI exemption. In respect of the export clearances, they were availing drawback and not taking Cenvat credit. Later, on receiving legal opinion that the appe....

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....nstead of availing the facility of drawback. This was only due to such legal opinion. Even if the appellant availed credit the same cannot be utilized by them as their clearances are mainly exports. Therefore there is no intention to evade payment of duty. He also pointed out that the appellant had reversed an amount of Rs. 32,81,970/- in their Cenvat account prior to filing the refund claim. Cred....

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....ail credit of inputs/input services. The credit availed is, therefore, wrong and not eligible to the appellant. The appellant has already reversed an amount of Rs. 32,81,970/-. It is also submitted that the availment of wrong credit was only an error on the part of the appellant on receiving legal opinion to file Rule 5 refund claim after availing credit. After considering the submissions and fact....