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TMI Blog2016 (6) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... yanka Goel ORDER Revenue is in appeal against the Order-in-Appeal dated 27.7.2007 which rejected its appeal and upheld the Order-in-Original dated 28.6.2006, in terms of which the Assistant Commissioner had sanctioned Cenvat Credit refund of Rs. 3,18,017/- under Rule 5 of of the Cenvat Credit Rules, 2002 on the ground that respondent was unable to utilize the said credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have considered the contentions of both sides. We find that CESTAT in the case of Apotex Pharachem (I) Pvt. Ltd., Bangalore vs. C.C.E., Bangalore [Final Order No.A/21795 - 21797/2015 dated 7.7.2015, following the judgment of Gujarat High Court in C.C.E., Surat vs. Shilpa Copper Wire Industries(supra) held as under: 13. The findings recorded in the impugned order that phy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises, the answer is very obvious and we, therefore, hold that the Tribunal is justified and has not committed any substantial error of law in dismissing the appeal of the Revenue and confirming the order of the learned Commissioner (Appeals) holding that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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