9911796707
TMI Blog2008 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order].- The miscellaneous application filed by the Revenue for taking on record the Review Order passed by the Committee of Commissioners on the note sheet of File No. IV-216/R/O/2006 is allowed and the Review Order is taken on record. 2. Now I take up the appeal for decision. The respondents, a 100% EOU, engaged in the manufacture of Cotton / Nylon / Woollen/Synthetic Socks, availed Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit wrongly availed, together with interest and penalty, which was adjudicated by the Assistant Commissioner vide order dated 13-4-2006 disallowing credit and confirming the demand together with interest and imposing penalty. The Commissioner (Appeals) set aside the impugned order. Hence this appeal by the Revenue. 3. I have heard both sides. The case of the Revenue is that, Cenvat Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panies. It is observed that as per para 8.3 of the Foreign Trade Policy, the supplies to EOUs are treated as "Deemed Export". The drawback rate prior to withdrawal of warehousing facility for Furnace Oil and High Speed Diesel (HSD) was fixed by DGFT after taking into account the customs duty on crude oil deemed to have been imported by the oil companies. But the situation changed when fuel was pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er attracted nor applicable for the goods specified under Notification No. 22/03-C.E. dated 31-03-2003. The Notification has also specified FUEL which otherwise, is not defined either as a capital goods or as an input for manufacturer in general. It is also noticed that the DGFT in their above circular have clearly referred FUEL as "Furnace Oil and High Speed Diesel". In the appellant's case, CT-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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