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TMI Blog2015 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise for the manufacture of valve assemblies falling under Chapter 8481. Though the appellants are not required to pay duty on the export goods, they have exported the goods on payment of duty during the period 24.11.2004 to 13.01.2005, by debiting through their cenvat credit account. Subsequently, they have filed rebate claim before the Assistant Commissioner of Central Excise. Therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority. Hence, the present appeal. 2. Heard both sides. 3. The Ld. Advocate appearing on behalf of the appellants submits that they have exported the goods on payment of duty and filed rebate claim and on their own they have cancelled the rebate claim and availed re-credit in their cenvat account. He submits that there is no bar on EOU for availing cenvat credit. He relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to take suo-motto re-credit. This Tribunal Division Bench in their own case already decided the issue in favour of the appellants vide final order 1280 1284/2008 dated 16.07.2008. The relevant portion of the said order is reproduced as under:- 6.2 As for eligibility of EOU to the balance 50% credit of capital goods received by the DTA unit in the previous fiscal, we hold that the statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. Notification No. 5/2006 CE (NT) dated 14.03.06 allows an EOU to claim such refund every month. In Medispan Ltd. case (supra) and Norris Medicines Ltd. case (supra), it has been held that exempted goods could be exported and refund obtained of the credit of duty paid on the inputs used in the production of the export goods. In Jobelle (supra) the Tribunal held that in allowing refund of dom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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