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TMI Blog2017 (1) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... (9) TMI 360 - GUJARAT HIGH COURT] where it have been held that Refund of Cenvat credit was available on inputs used in manufacture of goods cleared by DTA unit to 100% EOU. Refund could not be denied on ground that it was a case of deemed export, under Rule 5 of CCR, 2004 - refund allowed - appeal dismissed - decided against Revenue. - E/537/2007-EX[SM] - A/71123/2016-SM[BR] - Dated:- 11-11-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of various final products. 3. During the period June 2004 to December 2004, the respondent inter alia supplied goods to M/s. Delphi Automotive Systems Pvt. Ltd., a 100% EOU, without payment of duty in terms of Notification No.22/2003-CE dated 31.03.2003, against CT-3 certificates. The respondent being unable to utilize Cenvat credit, due to export, accordingly filed refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill, bill of loading duly certified by Customs Department is not filed. Only CT-3 certificate and re-warehousing certificates have been filed, which do not prove actual export. Aggrieved by the said order, respondent-assessee filed appeal before Commissioner (Appeals) who was pleased to allow vide O-I-A dated 29.11.2006. Being aggrieved, the Revenue is in appeal before this Tribunal. 5. The L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exchange Earning. Further, the user industry follows the procedure contained in Central Excise (Removal of goods at concessional rate off duty for manufacture of Excisable goods) Rules, 2001, with the modification that certificate in form CT-3, annexed to the Notification shall be issued by the Central Excise Officer, in charge of the user industry. Further, Ann-1 to the notification describes goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, who relies on the Order-in-Original and perused the grounds of Appeal. 8. Having considered the rival contentions, I find that the issue is settled in favour of the respondent, by Hon ble Gujarat High Court in the case of NBM Industries (supra). Thus, the appeal is dismissed and Cross Application is allowed. (Dictated and Pronounced in the open Court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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