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TMI Blog2017 (12) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, it is found that there is no significant difference, as regard term export for the purpose of Rule 5 of Cenvat Credit Rules, 2004, therefore there is no reason to interpret differently the term ‘export’ under the amended Rule 5 - the appellant is entitled for the refund under Rule 5 against the supplies made to the 100% EOU. Reliance placed in the case of M/s. Uniworth Textiles Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amended Rule 5 of Cenvat Credit Rules 2004, wherein formula was prescribed and definition of export turnover of service were prescribed. The Ld. Commissioner contended that as per this amended Rule, the supplies made to 100% EOU cannot be treated as deemed export, hence the refund is not admissible. For the part of the refund which was allowed, the Revenue is in appeal and for the portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the assessee submits that both the refund is for the period after 1.4.2012 when in the amended Rule (5) was in operation therefore the orders of the Commissioner (Appeals) is contrary that one claim was rejected and other claim was allowed, therefore he was taken a contradictory view. She further submits that the supplies made to 100% EOU is clearly covered under export as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (Tri.-Mumbai) (viii) Uniworth Textiles Ltd. Vs. Commissioner of C. Ex., Raipur - 2016 (341) ELT 438 (Tri.-Del.) (ix) Commissioner of Central Excise, Noida-II Vs. JBM Auto Ltd. - 2017-TIOL-1199-HC-ALL-CX. 4. On careful consideration of the submissions made by both the sides and on perusal of the record. I find that though issue is covered by various judgment cited by the Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the issue of deemed export to the 100% EOU has been specifically dealt with in the various judgments Everest Industries Ltd. (supra) is clearly distinguished. As per my above discussion, the appellant is entitled for the refund under Rule 5 against the supplies made to the 100% EOU, therefore the impugned orders stand modified as above. Appeal filed by the party is allowed. Appeals filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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