9911796707
TMI Blog2007 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - All these nine appeals arise out of the same order-in-appeals Nos. 61 to 76/2005 (Ahd-I), dated 8-4-2005 of the Commissioner (Appeals) and involve a common issue. 2. Heard both sides and perused the records. 3. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of 100% cotton fabrics known as denim fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilisation of credit of duty paid on inputs under Section 3 of the Central Excise Act, 1944. However, there are certain restrictions about the utilisation of credit taken of duty paid under Additional Excise Duty (T & TA) and the same cannot be utilised for the payment of other duties. (c) The appellant manufactures the final products using the inputs as mentioned above and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to the learned Advocate, if final products were cleared only for home consumption the Cenvat credit taken by the appellant could not be utilised and as a result such credit has to lapse. In this case the final products have been exported. The appellant relies on the judgment in similar situation relating to additional duties of excise levied under the Goods of Special Importance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for export under bond or letter or undertaking, as the case may be, are used in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilised by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same can be exported without payment of both the duties which are leviable and in the event of their paying duty and exporting they are eligible for rebate of both the duties paid. In the light of the above the refund of Cenvat envisaged under Rule 5 "where for any reason" should be interpreted liberally to cover a situation even if there were restriction in utilising the credit for domestic clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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