9911796707
TMI Blog2011 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ports effected in the past is available to the manufacturer as well as provider of output service - it is evident that refund of unutilized credit is allowable not only to manufacturers but also available to providers of out put service - Decided in favor of the assessee - 19 of 2010 - - - Dated:- 10-2-2011 - J.P. Devadhar and Mridula Bhatkar, JJ. REPRESENTED BY : Shri Pradeep Jetly a/w Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e who is unable to utilize the Cenvat credit in respect of input or input service used in the manufacture of final produce which is cleared for export, is entitled to refund of that credit. 6. In the present case the respondent assessee on 26-4-2006 applied for refund of credit in respect of exports effected prior to the substitution of Rule 5 of Cenvat Credit Rules, 2004 on 14-3-2006, on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween exports made prior to 14-3-2006 or after 14-3-2006. In other words, as per the substituted Rule 5 refund of unutilized cenvat credit in respect of exports effected in the past is available to the manufacturer as well as provider of output service. Proviso to Rule 5 as it stood prior to the amendment on 14-3-2006 clearly provides that refund of unutilized credit is available to the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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