9911796707
TMI Blog2011 (8) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... riction is applicable only in respect of Cenvat credit claimed as refund and is not applicable to terminal excise duty paid as drawback by under Foreign Trade Policy - EOUs who receive duty paid goods can avail input credit for the duty paid on such goods and utilize the credit for payment of duty on DTA clearances and if for some reasons, the credit cannot be utilized, the same can be claimed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by this Bench in appellants own case as reported in 2010 (254) ELT 467 (Tri-Ahmd). 3. In view of this, we take up the appeal for disposal after dismissing the Stay Petition. We find that issue involved is regarding refund arising out of unutilized CENVAT Credit taken by the respondent. It is seen that the respondent is a 100% EOU and CENVAT Credit taken on input service and input remains unu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : EOUs are entitled to avail CENVAT Credit Scheme w.e.f. 6-9-2004 vide Notification No. 18/2004-C.E. (N.T.), dated 6-9-2004. Thus, the EOUs who receive duty paid goods can avail input credit for the duty paid on such goods and utilize the credit for payment of duty on DTA clearances and if for some reasons, the credit cannot be utilized, the same can be claimed as refund under Rule 5 of CENVAT Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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