2025 (2) TMI 518

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....three refund/ rebate claims for the respective quarters April 2008 to December 2008 under Rule 5 of CENVAT Credit Rules, 2004. While scrutinizing the refund applications, the Department noticed that the appellants exported under Rule 19 of Central Excise Rules, 2002 under Bond; since the finished product is chargeable to NIL rate of duty for export, CENVAT credit is not admissible in terms of Rule 6(6)(vi) of CENVAT Credit Rules, 2004 and therefore, the refund of Rs. 5,17,41,226/- cannot be sanctioned to the appellants. Accordingly, three Show Cause Notices all dated 05.01.2010 were issued to the appellants and the refund claim was rejected by the OIO dated 11.05.2011. On an appeal preferred by the respondents, Commissioner (Appeals) vide i....

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....one appeared for the respondents and no request for any adjournment was sent by the respondents or their counsel; therefore, we are of the considered opinion that the case cannot be kept pending indefinitely. Therefore, we proceed to decide the case on the basis of available records and the submissions of the learned Authorized Representative. 4. Having gone through the records of the case, the submissions of the learned Authorized Representative, we find that learned Commissioner decided the issue relying on the case of Repro India Ltd. - 2009 (235) ELT 614 (Bom.) and the case of Drish Shoes (supra). We find that learned Commissioner (Appeals) has analyzed the facts of the case and has observed as follows: 13. The only ground f....

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....irement of the Rule. 16. In this regard, it is further observed that the CBEC vide Circular F. No. B-4/7/2000-TRU, dated 3-4-2000 has also clarified that the Cenvat credit shall be admissible in respect of the amount of inputs contained in any of the aforesaid waste, refuse or by-product. The relevant portion is reproduced below: 5. Some doubts have been raised whether CENVAT credit would be admissible on the part of input that is contained in any waste, refuse or by-product. In this context it is clarified that CENVAT credit shall be admissible in respect of the amount of inputs contained in any of the aforesaid waste, refuse or by-product. Similarly. CENVAT should not be denied if the inputs are used in any intermediate ....