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TMI Blog2012 (12) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... duct cleared for export - supplies to SEZ are to be treated as export for the purpose of this Rule in terms of the provisions of Section 2(m) of SEZ Act, 2005, the supplies to DMRC by availing Notification No. 6/2006-C.E. which though deemed exports in terms of the provisions of EXIM policy, cannot be treated as export for the purpose of Rule 5 of Cenvat Credit Rules, 2004 - provisions of this Rule are not applicable in respect of accumulated Cenvat credit on account of supplies to DMRC by availing full duty exemption under Notification No. 6/2006-C.E. - no evidence that the goods have been used by those EOUs in manufacture of finished product which were exported out of India under bond - appeal is dismissed. - E/1059/2011 - A/497/2012-EX( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 5/2006-C.E. (N.T.), dated 14-3-2006 under this Rule. Their claim for cash refund under Rule 5 of Cenvat Credit Rules was decided by the Jurisdictional Assistant Commissioner vide order-in-original dated 10-3-2010 by which while the refund of Rs. 21,02,115/- in respect of supplies to SEZ was allowed, the refund of Rs. 21,76,021/- in respect of supplies to other 100% EOUs and DMRC was disallowed on the ground that these supplies, though deemed exports, are not covered by Rule 5 of the Cenvat Credit Rules. On appeal to Commissioner (Appeals), the appeal was dismissed vide order-in-appeal dated 8-4-2011. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri O.P. Khurana, Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of provisions of the EXIM policy, the provisions of Rule 5 of the Cenvat Credit Rules, 2004 are not applicable to the same, as these provisions are applicable only in respect of in those cases where the finished products made out of cenvated inputs/inputs services have been cleared for exports under bond or letter of undertaking or have been used in the manufacture of intermediate product cleared for export and the supplies to DMRC do not fall in this category, that the supplies to DMRC by availing Notification No. 6/2006-C.E., though treated as deemed exports under the EXIM policy, are not exports and cannot be treated as export under bond for the purpose of Rule 5 of the Cenvat Credit Rules, that cash refund of accumulated Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and limitations as specified by the Government by Notification. This cash refund of accumulated Cenvat credit is subject to condition that the manufacturer/provider of output service does not avail the input duty drawback or input duty rebate. From perusal of this Rule, it is clear that this Rule is applicable only in respect of the use of Cenvat credit availed inputs or input services for manufacture of the goods which are cleared for export under bond/letter of undertaking or are used in the manufacture of intermediate product cleared for export. While the supplies to SEZ are to be treated as export for the purpose of this Rule in terms of the provisions of Section 2(m) of SEZ Act, 2005, the supplies to DMRC by availing Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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