9911796707
TMI Blog2007 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fabrics (hereinafter referred to as the final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exported the final products. The appellants claimed refunds of Cenvat credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 Act. 6. According to the learned DR, in respect of Additional Duties of Excise under Goods of Special Impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared 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 possible the manufacturer shall be allowed refund of such amount subject to such safeguards, condition and limita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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