Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for...

Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund permissible as per CBEC Circular 1001/8/2015-CE dated 28.04.2015. CESTAT in CCE, Faridabad vs. M/s Delton Cables Ltd. held refund rightly allowed for clearances to 100% EOU mega projects. Appellant entitled to refund of accumulated CENVAT credit for clearances to Mega Power Projects and SEZ units u/r 5. Impugned order sanctioning refund restored, appeal allowed. .....

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