2018 (1) TMI 525

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..... essee is entitled for the cenvat credit. Therefore in one hand, the department has sanctioned the refund claim under Rule 5 and on the other hand, they are denying the cenvat credit which is contrary to their own stand - appeal allowed.
Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri H.R. Shirsat, Consultant for the appellant Shri Deepak S. Chavan, Supdt.(AR) for th .....

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..... at credit which was denied in the present case has already been refunded under Rule 5. Therefore, now no dispute can be raised as regards the admissibility of the cenvat credit on the ground that the final product exported is exempted. He submits that the issue is squarely covered by various judgements. He placed reliance on the following judgements:- * CESTAT Order no.A/79-84/14/SMB/C-IV dated .....

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..... ssion made by both sides. We find that the issue involved is that whether the appellant is entitled for cenvat credit on the input and input services used in the manufacture of Bagasse Board cleared for export but exempted under notification 6/2006-CE. We find that the issue is no longer res integra as per the judgment of the Drish Shoes Ltd. (supra) and Repro India Ltd.(supra). The judgment of Dr .....

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