COMMISSIONER OF CENTRAL EXCISE Vs. DRISH SHOES LTD.

JUDGEMENT

(1.) THE present appeal by the Commissioner of Central Excise, Chandigarh, against the final order No. 843/2008, dated 3.10.2008, passed by the Customs, Excise and Service Tax Appellate Tribunal was admitted on the following questions of law:

(2.) EVEN if such credit is presumed to be available such manufacturer of wholly exempted goods can claim refund of CENVAT credit of duty paid in respect of inputs and input services used in the manufacture and export of the said wholly exempted final products under the provisions of Rule 5 of the CENVAT Credit Rules, 2004.

(3.) REPLY to the show cause notice was filed, in which it was stated that the respondent was entitled to refund, under Rules 5 and 6(6) (v) of CENVAT Credit Rules, 2004, read with Section 11B of the Central Excise Act, 1944 and Rule 19 of the Central Excise Rules, 2002. It was stated that, admittedly, finished leather had been exported and, therefore, the respondent was entitled to CENVAT refund/credit, in view of the provisions of Rule 6 (6) (v) of the CENVAT Credit Rules, 2004.