SB J-VON COMPOUNDERS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THE dispute in the present appeals relates to the refund of Modvat credit in terms of Rule 5 of Cenvat Credit Rules, 2004, which stand denied to the appellant on the ground that the final product was cleared by them to 100 % EOU and the same were not exported by them.

(2.) ON the other hand, the appellant's submissions are as under:

(3.) AS such, I set aside the impugned order and remand the matter to the original adjudicating authority for de -novo decision in the light of the law declared by above judgment.