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TMI Blog2017 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that Considering language of Rule 6(6)(v) of Cenvat Credit Rules, 2004 the petitioner are entitled to avail Cenvat Credit in respect of the inputs used in the manufacture of the final products being exported irrespective of the fact that the final products are otherwise exempt - refund allowed - appeal dismissed - decided against Revenue. - E/739/2010 - A/61944/2017-SM[BR] - Dated:- 20-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner which was rejected on the ground that the respondent is manufacturing dutiable as well as exempted goods and such bond for exempted variety of goods cannot be accepted. The said order was challenged before Ld. Commissioner (Appeals) who relied on the decision of this Tribunal in the case of CCE Vs. Drish Shoes Ltd. vide Final Order No.843/2008-CE dt. 03.10.2008. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of CCE Vs. Drish Shoes Ltd. (supra) wherein he has observed as under:- 5. I find that the issue of execution of LUT/Bond by the appellant for export of exempted goods has been convered by decision of the Tribunal in the case of Drish Shoes Ltd. Vs. CCE, Ludhiana wherein it has been held that: We find that as per the provisions of Rule 5 of the Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay an amount of 10% on the sale price of the goods not exported under Rule 6(3)(b). Similarly, if it has obtained any adjustment or refund in terms of Rule 5 of the Cenvat Credit Rules, 2004 all of them have to be repaid if the goods are not exported. Therefore, even if no excise duty as such is required to be paid on the final product which attracts Nil rate of duty, other amounts/sums become p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to avail Cenvat Credit in respect of the inputs used in the manufacture of the final products being exported irrespective of the fact that the final products are otherwise exempt. Further the decision of CCE Vs. Drish Shoes Ltd. (supra) has been upheld by the Hon ble Himachal Pradesh High Court reported in 2010(254) ELT 417 (H.P.) and the same view has been taken by the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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