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100% EOU is entitled to benefit of refund of Cenvat Credit under rule 5 of Cenvat Credit Rules, even if the final products are exempted
Case Law Details
- Case Name
- Commissioner of Customs, Bengaluru Vs. ANZ International (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Facts:- The respondent is a 100% Export Oriented Unit (‘EOU’ for short) engaged in the manufacture of parts of agricultural and farm equipment which are chargeable to ‘Nil’ rate of duty under Central Excise Tariff Act, 1985 (Tariff Act). The respondent filed three refund claims with the Assistant Commissioner of Customs, Bengaluru under Rule 5 of the Cenvat Credit Rules, 2004, being the unutilised credit availed by the respondent in respect of certain inputs used in the manufacture and export of their final product.
The said refund claims were, however, rejected by the Assistant Commi...
