9911796707
TMI Blog2008 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri T.C. Rajadas, SDR, for the Respondent. [Order]. - This is an appeal filed by M/s. G.T. Exports against the Order-in-Appeal No. 6/06-C.E., dated 31-1-2006 passed by the Commissioner (Appeals), Coimbatore. 2. Brief facts of the case are as follows. The appellants are engaged in the manufacture of cotton fabrics from the input cotton yarn. They also get fabrics manufactured on job work basis. The appellant is a manufacturer-exporter. During February 2005, the appellants claimed refund of Rs. 4,12,400/-being the unutilized CENVAT credit accumulated on account of exports by them. The original authority rejected the refund claim on the ground that the appellants had exported bought out material without subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chased grey cotton fabrics and subjected the same to various processes like scouring, cropping, cutting etc. before baling and packing them in export packing. Before exporting them under bond, the various processes the purchased fabrics were subjected to should be considered to constitute manufacture for the purpose of Rule 19 of the Central Excise Rules, 2001. Therefore, the accumulated credit was admissible to the assessee as refund in terms of Rule 5 of the CCR, 2002. Ld. Counsel relies on the decision of this Tribunal in Bala Handloom Exports Co. Ltd. v. CCE [2008 (223) E.L.T. 100 (Trib.-Chen.)] in support of his plea that the assessee was eligible for the refund denied to them. 5. Ld. SDR reiterates the findings of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of CENVAT Credit : Where any inputs are used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, the Cenvat credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification : Provided that no refund of credit shall be allowed if the manufacturer avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
