9911796707
TMI Blog2008 (6) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... laims in dispute related to the period subsequent to 10-9-2004 - Rule 5 of CCR at the material time empowered the authorities to grant refund of accumulated credit relating to inputs & input services on account of export of final products under bond – hence refund is admissible - E/707, 534 & 779/2007/MAS - 549-551/2008 - Dated:- 6-6-2008 - Shri P. Karthikeyan, Member (T) Shri M.K.A.K. Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monuments. They followed the CENVAT Scheme and avail credit of duty paid on inputs and input service. The original authority had rejected the claims for refund filed by the respondents for the accumulated CENVAT credit. The claims were rejected to the extent it represented the credit of tax paid on input service. The original authority had held that Notification No. 11/2002-C.E. (N.T.) dated 1-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-9-2004. "Where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
