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TMI Blog2015 (2) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... n used in the manufacture of goods which has been exported under bond/LUT and in this case, cash refund can be disallowed only to the extent the cenvated inputs are contained in the scrap cleared for home consumption on payment of duty. Matter remanded back for re-determining the quantum of cash refund. Decided partly in favour of appellant. - Excise Appeal No. 3659 of 2005 - Final Order No. 50129/2015 - Dated:- 14-1-2015 - Shri Rakesh Kumar And Shri S.K. Mohanty,JJ. For the Appellant : Ms. Mansi Garg, Advocate For the Respondent: Shri R.K. Grover, Authorized Representative (DR) JUDGMENT Per. Rakesh Kumar :- The appellant are manufacturers of CR Steel strips and HNT Steel Strips from HR Coils. They were exporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund under Rule 5 of the Cenvat Credit Rules, 2004. On appeal being filed to Commissioner (Appeals) against this order of the Assistant Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 09/09/05 dismissed the appeal. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Ms. Mansi Garg, Advocate, the learned Counsel for the appellant, pleaded that in terms of Rule 5 of the Cenvat Credit Rules, 2004, cash refund of Cenvat credit taken in respect of inputs or input services used in the manufacture of finished products cleared for export under bond/LUT is admissible, that this cash refund is subject only to the conditions that the credit cannot be utilised for pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n used in the intermediate product cleared for export, the Cenvat credit in respect of input or input services so used shall be allowed to be utilised by the manufacturer towards payment of Central Excise duty on the final products cleared for home consumption or cleared for export on payment of duty and where for any reason, such adjustment is not possible, the accumulated Cenvat credit can be refunded in cash subject to the safeguards and conditions as prescribed by the Central Government by notification issued in this regard. In this case there is no dispute that the conditions prescribed in the notification issued under this Rule and also the conditions of the exports not having been made by claiming duty drawback or input duty rebate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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