Per T.K. Jayaraman :

These appeals have been filed against Orders in Appeal Nos. 247 & 248/2003-CE dated 25.8.03 passed by the Commissioner of Customs and Central Excise (Appeals) Cochin.

2. The facts of the case are as follows:-

The appellants M/s. Tata Tea Ltd., a 100% EOU, received black tea on payment of duty as input for use in the manufacture of instant tea. They availed Cenvat credit of the duty paid in respect of such black tea. Since the instant tea manufactured by them was exported, they could not utilize the Cenvat credit. Hence, they applied for refund of Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002. The Original Authority rejected the refund on the ground that as a 100% EOU, the appellants should have followed the procedure prescribed under Notification 1/95. In other words, the original authority felt that the appellants could have obtained the input without payment of duty. Hence, the refund claims were rejected. The Commissioner (Appeals) also upheld the order of the Original Authority. Hence, the appellants have come before this Tribunal for relief.

3. Shri Joseph Kodianthara learned advocate appeared for the appellants and Shri R.V. Ramakrishnappa