9911796707
TMI Blog2012 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - The appellant are manufacturers of Tannin falling under sub-heading No. 3201.00 of the Central Excise Tariff. The Tannin had been manufactured out of imported arecanut/betel nut, free of duty under Notification No. 32/97-Cus., dated 1-4-97 and the same was exported under bond without payment of duty. For packing of tannin, the appellant purchased duty paid plastic drums in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds :- (a) Rule 5 of the Cenvat Credit Rules, 2004 has to be read with the Rule 4 and 3 of the Cenvat Credit Rules, 2004, which prescribe the conditions for admissibility/uses of Cenvat credit, though the unit is not an 100% EOU but because their 100% production is exported under bond without payment of duty coupled with no home clearances, the prima facie availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final products. The Commissioner vide Order-in-Appeal dated 9-2-2009 allowed the department's appeal holding that the appellant are not entitled to the cash refund of credit availed in respect of the HDPE drums used in the packing of final products, which were exported. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both sides. 3. Shri Hema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is without any basis. 4. Smt. R. Jagdev, ld. SDR defended the impugned order while reiterating the findings of the Commissioner (Appeals). 5. I have carefully considered the submissions from both the sides and perused the records. The appellant are manufacturers of Tannin out of betel nuts imported free of duty under Notification No. 32/97-Cus. and the Tannin was being exported under b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omestic clearances. In view of this, I do not find any logic in the impugned order holding that the appellant were not eligible for cash refund of the accumulated cenvat credit under the provisions of Rule 5 of the Cenvat Credit Rules. In fact, the finding of the Commissioner (Appeals) that the appellant was not entitled to take cenvat credit on plastic drums used for packing the goods exported is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
