CCE Vs. MITTAL INTERNATIONAL

JUDGEMENT

(1.) HEARD both sides.

(2.) THE issued involved in this appeal is whether the refund of Cenvat Credit (Sic) paid on inputs under Additional Duties of Excise (Textile and Textile Articles) Act (AED & T&T), used in the manufacture of final product exported under rebate claim under Rule 18 of Central Excise Rules on payment of duty, is available under Rule 5 of Cenvat Credit Rules, 2002. We find that this issue is settled by the decision of the Tribunal in the case of CCE v. Indo Dane Textile Industries reported in 2007 (213) ELT 117. The Tribunal held as under: