9911796707
TMI Blog2010 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... a ground for denial of credit - the Revenue’s objection that the assessee was having home clearances also and should have used the credit for payment of duty on the same - the fact that 93% clearances were export related, does not stand rebutted by the Revenue - if the credit available can be utilized for payment of indigenous clearances, no assessee would like to claim refund of the same and to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 5 of Cenvat Credit Rules, 2002. The said claim was filed by them on the ground that as their final product stands exported and they are not in a position to utilize the Cenvat credit of duty paid on the inputs. 4. The said claim was sanctioned by the adjudicating authority. Being aggrieved with the order of the Assistant Commissioner, Revenue has filed the appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat account so as to cover the duty payment of home consumption. As such, it has to be held that the assessee was not in a position to utilize the credit on duty paid on the inputs. He also considered the Revenue's objection that the format for filing the refund claim was changed w.e.f. 14-3-06 and as such, filing of refund claim for the month of June cannot be made the basis for rejecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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