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TMI Blog2009 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 43/2001-C.E. (N.T.) dated 26-01-2001, as amended, issued under Rule 19(3) read with Rule 19(2) of Central Excise Rules 2001-2002 provides for procurement for excisable goods without payment of duty for use in manufacture or processing of export goods and subject to the conditions and safeguard presented in it and also subject to the procedure and provisions of the Central Excise (Removal of goods at concessional rate of duty for manufacture of excisable goods) Rule 2001. The appellant manufactured processed fabrics (cotton corduroy fabrics) which were supplied without payment of duty to M/s. Celebrity Fashion Pvt. Ltd., (CFPL) Chennai, M/s. A.G. Export Industries, Bangalore, M/s. JBC International, Bangalore and M/s. S R Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of excise duty 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 unutilized credit subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification and that refund of credit shall not be allowed if the manufacturer or provider of outp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the issue involved in this case is squarely covered by the decision of the Tribunal in the case of S.V.M Textile Mills v. CCE, Coimbatore (supra) wherein the Tribunal held that when the clearances of goods (made ups) for export were made from manufacturer-exporter s premises, and not from appellant s premises, refund claim is not deniable on ground that export goods were not removed from appellant s factory. Same view has been taken in the case of U.I.C. Wires Ltd., where M/s. U.I.C. wires cleared H.T. wire made out of wire rods, in respect of which cenvat credit had been taken, without payment of duty to another factory for use in the manufacture of concrete sleepers for export out of India and the Tribunal in this case held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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