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2010 (8) TMI 913 - AT - Central ExciseRefund claim - CENVAT credit - closure of operations - Held that: - As the assessee surrendered its registration certificate on 7-8-2007, the assessee will not be in a position to utilize the Cenvat Credit if the refund claimed is allowed to be taken in the cenvat account. Therefore, the respondents are not in a position to utilize the accumulated Cenvat Credit in its accounts at the time of closure of factory - refund allowed - decided against Revenue.
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