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TMI Blog2016 (8) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... hilpa Copper Wire Industries [2008 (2) TMI 93 - CESTAT AHMEDABAD], held that the clearances to 100% EOU be considered on par with physical export for which refund of un-utilised cenvat credit is allowable. An identical view has been taken by the Tribunal in Elcomponics Sales Pvt. Ltd. [2011 (10) TMI 196 - CESTAT, NEW DELHI]. Therefore, in view of the same, the issue is no more res integra and stands decided in favour of the appellant. - Decided in favour of appellant - Appeal No. 2247/2008-EX (DB) - Final Order No.52931/2016 - Dated:- 9-8-2016 - Dr. Satish Chandra, President And Shri V. Padmanabhan, Member (Technical) Shri Rupesh Kumar, Advocate for the appellant Shri Yogesh Agarwal, DR for the respondent ORDER Per V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Vs. Shilpa Copper Wire Industries-2008(226) ELT 228(T-Ahmd.) (3) Manoj Handlooms Vs. CCE, Chennai-2009(240) ELT 158(T-Elcomponics Sales Pvt. Ltd.Vs.CCE,Noida-2012(279)ELT 280(T-Delhi) 3. Heard Shri Rupesh Kumar, ld. Counsel for the appellant as well as Shri Yogesh Agarwal, DR for the respondent/Revenue. 4. Ld. Counsel for the appellant submitted that the supply of goods to 100% EOU is to be considered as export for the purposes of Rule 5 of the Cenvat Credit Rules. He further submitted that the benefit of refund under Rule 5 has been extended by the Hon ble Gujarat High Court in the case of CCE Vs. Shilpa Copper Wire Industries 2011 (269) ELT 17 (Gujarat).The Hon ble Tribunal has also extended similar benefit in the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 100% EOU be considered on par with physical export for which refund of un-utilised cenvat credit is allowable. An identical view has been taken by the Tribunal in Elcomponics Sales Pvt. Ltd. 2012 (279) ELT 280 (Tribunal-Delhi), in which it has been held as follows:- 5. I have carefully considered the submissions from both the sides and perused the records. First and the main point of dispute in this case is as to whether the provisions of Rule 5 of the Cenvat Credit Rules, 2004 are applicable in respect of supplies by a manufacturer without payment of duty to 100% EOU. On this point, I find that there are a series of judgments of Hon ble Gujarat High Court and of the Tribunal, which are in favour of the appellant - (a) Hon ble Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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