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TMI Blog2009 (3) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... h Mohan, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I find that the lower appellate authority has upheld a demand of duty against the appellants for the period January to June 2005. An amount of Rs. 80,361/- has been demanded for the period January to March and an amount of Rs. 82,346/- for the period April to June 2005. These demands have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of finished goods yet to be cleared for export. Hence the refund orders were reviewed and appeals were filed by the Revenue with the Commissioner (Appeals). The appellate authority held in favour of the Revenue and the assessee filed appeals with this Tribunal. Those appeals, which are at final hearing stage, figure at serial No. 15 of today's cause-list. In the meanwhile, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter stage. It appears from the text of Rule 5 of the Cenvat Credit Rules, 2004 that a manufacturer of final product is eligible to claim refund of any Cenvat credit taken on input used in the manufacture of such product cleared for export under bond/undertaking. It appears, no such refund can be claimed in respect of Cenvat credit taken on input used in the manufacture of final product not cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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