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TMI Blog2012 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... 80/2011-SM(BR)(PB) - Dated:- 16-11-2011 - Shri Rakesh Kumar, J. REPRESENTED BY : Shri Hemant Bajaj, Advocate, for the Appellant. Ms. R. Jagdev, SDR, for the Respondent. [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 of which Cenvat credit was taken. Since the appellant s clearances of Tannin were only for the export, they were not in a position to utilize the cenvat credit in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified by Central Govt. by notifications. In this case, the cenvat credit is not utilized at all for clearances for home consumption or for export and its admissibility being not correct, there would be no question of granting cash refund of input credit i.e. HDPE drums used for packing of 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 Hemant Bajaj, Advocate, ld. Counsel for the appellant, pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for packing of the final products. There is nothing on record which indicates that the appellant had domestic clearances also in respect of which they could utilize the credit and in this regard, a clear finding has been given by the Asstt. Commissioner. Even the impugned order passed by the Commissioner (Appeals) does not say that the appellant were in a position to utilize the accumulated credit for payment of duty on domestic 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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