9911796707
TMI Blog2005 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has filed this appeal against O-I-A Nos. 97-99/03-C.E., dated 27-8-03 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The brief facts of the case are as follows :- The respondents filed refund claim for unutilised Cenvat under the provisions of Rule 5 of the Cenvat Credit Rules, 2002. The Assistant Commissioner allowed the refund of Cenvat credit lying unuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. Revenue came to the above conclusion while interpreting Rule 5 of the Cenvat Credit Rules which is reproduced below. Rule 5. Refund of Cenvat credit. - where any inputs are used in the final products which are cleared for export under bond or letter of undertaking as the case may be, are used in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2002 has been added. The said explanation is as follows :- Explanation.- For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and paid on or after the 1st day of April, 2000, may be utilised towards payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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