2008 (9) TMI 288

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....The Revenue filed this Appeal against the order of the Commissioner (Appeals) whereby the refund of Cenvat credit on AED paid on inputs under Additional Duties of Excise (Textile and Textile Articles) Act (AED & T&T) used in the manufacture of final product exported under rebate claim under Rule 18 of Central Excise Rules on payment of duty is available under Rule 5 of Cenvat Credit Rules, 2002. ....

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....that admittedly the assessee exported the goods by payment of excise duty which was done by adjusting the basic excise duty which was payable under the Central Excise Act, 1944 for which the rebate claim was made under Rule 18. Rebate is granted of duty paid on the excisable goods as contemplated by Rule 18. No additional excise duty was payable on the final products and therefore, rebate could ha....