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TMI Blog2017 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Parveen Sharma, Advocate for the Appellants Shri R K Mishra, AR for the Respondent ORDER Per: V. Padmanabhan Appeal is filed against order in appeal No.233/RPR-I/2014 dated 14.10.14. The appellant is engaged in the manufacture of excisable goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant claimed refund of unutilised Cenvat credit amounting to Rs. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India [2014 (305) ELT 282 (Guj)]. He also relied on the following case law: (i) CCE Vs. Anita Synthetics Pvt Ltd. - [2014 (306) ELT 133 (Guj)]; (ii) CCE Vs. NBM Industries - [2012 (276) ELT 9 (Guj)]; (iii) CCE Vs. Shilpa Copper Wire Industries - [2011 (269) ELT 17 (Guj)]; (iv) CCE, Surat Vs. Shilpa Copper Wire Industries - [2008 (226) ELT 228 (Tri-Ahmd)] 4. The learned DR supported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be utilised by the manufacturer or provider 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 safe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on any output service. Explanation: For the purposes of this rule, the words, 'output service which is exported' means the output service exported in accordance with the Export of Service Rules, 2005.]" 7. In the present case, the goods have been supplied by the appellant to a project financed by ADB. It is nobody's case that such supplies are to be considered as exports. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of Cenvat Credit Rules, 2004. 9. We have also perused the various case laws cited by the appellant. All the cases cited deal with the benefit of refund under Rule 5 in respect of clearance made by domestic unit to 100% EOU. It has been held that such supplies are to be considered as 'deemed exports' and the benefit of Rule 5 is to be extended. Unfortunately, the case laws cannot be made applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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