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TMI Blog2005 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : T.K. Jayaraman, Member (T)]. - 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 Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents could have utilised only the BED portion of the credit. 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following explanation to Clause (B) of sub-rule (6) of Rule 3 in 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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