9911796707
TMI Blog2009 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ent was not eligible for the availment and utilisation of Cenvat Credit Rules, 2004, as their final product was not chargeable to any duty under the Tariff Act. – Held that 100% EOU is entitled to take Cenvat credit or the duty on the inputs procured indigenously, and when they are not in a position to utilise the same, they are entitled for the benefit of refund of the same under Cenvat Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly under Rule 5 of the Cenvat Credit Rules, 2004, being the unutilised credit availed by the respondent for the period March 2005 to March 2007 in respect of certain inputs used in the manufacture and export of their final product. The said refund claims were, however, rejected by the Assistant Commissioner, Customs, vide Orders-in-Original dated 16-3-2007, 27-3-2007 and 3-12-2007 on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the same, the respondent filed appeals before the Commissioner of Customs (Appeals) which authority set aside the Orders-in-Appeals by orders dated 17-1-2008 and 11-12-2007 in Appeal Nos. 3/2008 and 152/2007 respectively. 3. Aggrieved by the order of Commissioner of Customs (Appeals), the Department preferred an appeal before the CESTAT, which was, however, dismissed on 19-6-2008 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise the same, they are entitled for the benefit of refund of the same under Cenvat Credit Rules. 6. On a perusal of the materials on record, we find that the Tribunal, in the instant case, has relied upon the reasoning given in an earlier Final Order Nos. 1305 and 1306/2007, dated 14-11-2007 which had upheld the respondent's contention and had allowed the appeal; that against the said order CSTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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