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2018 (1) TMI 1165 - CESTAT AHMEDABADRefund of CENVAT credit - inputs/packing materials - manufacture of peanut butter - N/N. 3/2006-Central Excise dated 1.3.2006 - Held that: - This Tribunal in similar circumstances in the case of M/s. Bajaj Food Ltd. Versus CCE, Ahmedabad [2013 (11) TMI 1122 - CESTAT AHMEDABAD] considered the plea of the Appellant for cash refund of the accumulated credit availed on export of finished products against claim of rebate and held that since credit on input is not admissible, accordingly cash refund is also not admissible. The Appellant-Assessee had reversed the credit of ₹ 21,15,123/- and it is not clear whether they had reversed the credit of ₹ 8,40,407/-. Therefore, to ascertain reversal of the same amount which they are required to reverse being disallowed by the ld. Commissioner (Appeals), the matter needs to be remanded to the adjudicating authority for the purpose of verification - appeal allowed by way of remand.
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