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TMI Blog2016 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... en even though the manner of utilization of such credit is restricted in terms of sub rule (7). Therefore, such unutilized accumulated credit of AED (T&TA) can be claimed as refund under rule 5 of the CENVAT Credit Rules, 2004 on export of goods. - Refund allowed. - Central Excise Appeal No. 3855 of 2006 - Final Order No. 60085/2016 - Dated:- 16-5-2016 - Mr. Ashok Jindal, Judicial Member and Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant argued that the refund claim has been rejected solely on the ground that Cenvat Credit of AED (T TA) is not covered and utilisation has been restricted under Rule 3(6) (b) of the Cenvat Credit Rules, 2002 and is not available in the utilisation of the export goods. He argued that matter has been clarified by the CBEC Circular No. 267/11/2003-CX-8, dated 22.3.2007. He further argued that appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of grey and processed fabrics and which were further exported is admissible on the grounds that cenvat credit of AED (T TA) so availed on yarn could not be utilised by the appellant. But the adjudicating authority has rejected the refund claim on the findings that the cenvat credit of AED (T TA) is not covered and utilisation has been restricted under Rule 3(6) (b) of the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed on similar lines for export of goods. 2. The issue has been examined. It is seen that in terms of the CENVAT Credit Rules, 2002, and the subsequent rules notified in 2004, CENVAT Credit of specified duty paid on inputs is admissible provided they are used in the manufacture of excisable goods other than exempted goods. Exempted goods are defined as goods which are exempted from the whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , such unutilized accumulated credit of AED (T TA) can be claimed as refund under rule 5 of the CENVAT Credit Rules, 2004 on export of goods. Accordingly, it is clarified that clarification issued for the refund of AED (GSI) under rule 5 of the CENVAT Credit Rules, 2002 vide Board's Circular No. 701/17/2003-CX, dated 12.03.2003, will be applicable to AED (T TA) subject to the conditions and li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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