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TMI Blog2017 (5) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... cal market and is obliged to export its entire production. Therefore, such sale is deemed export having all the elements of export - export takes into its fold deemed export as well and no distinction can be drawn between export and deemed export - refund allowed - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 149 of 2017 - - - Dated:- 17-5-2017 - Hon'ble Pankaj M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit vide application dated 23.5.2007 in terms of Rule 5 of the CENVAT Credit Rules, 2004. The said refund application has been rejected by the adjudicating authority as well as by the Commissioner (Appeals) but has been allowed by the CESTAT on the ground that the Auto components supplied by the respondent to the 100% EOU amounts to deemed export. Aggrieved by the above order of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1Ginni International Limited, Amitex Silk Mills Private Limited, and Sanghai Textiles Limited wherein it was held that the revenue can not dispute that deemed export should not have been taken into account for the purposes of refund under the Rules, and thus, the tribunal has not committed any error of law in treating the sale made to the 100% (EOU) as deemed export for the purposes of entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited (Supra) is of no help to the revenue specially when it has been considered and distinguished. This apart, sale to 100% EOU is virtually in the nature of export as 100% EOU can not sell its products in local market and is obliged to export its entire production. Therefore, such sale is deemed export having all the elements of export. In fact, export takes into its fold deemed export as w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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