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TMI Blog2016 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... credit/input service credit against goods exported - credit lying unutilized in the Cenvat credit account in the beginning of the quarter is not relevant when appellant is manufacturing and clearing goods both indigenously and for export and a common Cenvat credit with respect to inputs is taken – refund claim not admissible – decided in favor of revenue. - Appeal No. E/329/2012 and E/330/2012 - ORDER NO.FO/A/75697-75698/16 - Dated:- 29-7-2016 - Shri H.K.Thakur, Member (Technical) Sri S.Mukhopadhyay, Suptd.(AR) for the Appellant Miss. Satabdi Chatterjee, Advocate for the Respondent ORDER Per Shri H. K. Thakur 1. These Appeals have been filed by the Revenue against Order-in-Appeal Nos. 6/CE/B-I/2012 dated 12.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper and is required to be set aside. 3. Ms. S.Chatterjee (Advocate) appearing on behalf of the respondent relied upon the case law of Commr. Of C.Ex.,Bangalore-III vs.- Motherson Sumi Electric Wires [2010(252)E.L.T.543(Tri.-Bang.)] where in similarly placed appeal refund was allowed and the same was upheld by Karnataka High Court as per case law Commr. Of C.Ex., Bangalore-III vs.- Motherson Sumi Electric Wires [2012(278)E.L.T. 177(Kar.)]. It is her case that while sanctioning refund of unutilized credit under Rule 5 of Cenvat Credit Rules no one to one correlation between raw materials used and the final product is required. That in the beginning of quarter ending June, 2009 appellant had an unutilized credit of ₹ 2,34,13,256 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration appellant has utilized more credit than what accrued to them during the relevant quarter. In the case of Commr. Of C.Ex., Bangalore-III vs.- Motherson Sumi Electric Wires (Supra) before CESTAT, Bangalore credit availed during the quarter ending August, 2006 was ₹ 2,55,80,187/- where as credit utilized during that quarter was ₹ 1,48,10,146/-. The facts before CESTAT, Bangalore revealed that during the relevant quarter the credit utilized was less than what was availed during that quarter. The facts of the present proceedings is entirely different where credit utilized in the relevant quarters is more than the credit availed by the appellant. Therefore, during the relevant quarters no credit taken remained unutiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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