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ARCHANA WADHWA, M.VEERAIYAN
Commissioner of Central Excise, Surat – Appellant
Versus
Shilpa Copper Wire Industries – Respondent
Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. We have heard Shri K.J. Sanchis, learned JDR, appearing for the Revenue and Shri S. Suriyanarayanan, learned Advocate appearing for the respondent.
2. As per the facts on record, the respondent is a 100% EOU, engaged in the manufacture of copper and copper allied products. They procured the duty paid inputs and availed the benefit of modvat credit in respect of the same. As such, the inputs were used by them in the manufacture of final products, which was cleared to another 100% EOU, as deemed export. As such, the modvat credit availed by them in respect of the duty paid input could not be utilized. Accordingly, they filed the refund claim for un-utilised cenvat credit balance amounting to Rs. 36,41,330/-.
3. After issuance of the show cause notice, the said claim of the respondent was denied by the original adjudicating authority stating that the Rule 5 of the Cenvat Credit Rules, 2004 allowed the refund of un-utilised credit only when the goods stand exported outside the country and not in cases where the final product is cleared to another 100%
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