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2011 (6) TMI 531 - AT - Central ExciseCenvat credit – refund – Held that:- in the case of Slovak India Trading Co. Pvt. Ltd. (2006 - TMI - 606 - HIGH COURT OF KARNATAKA (BANGALORE) - Central Excise) refund particularly allowed in the light of the closure of the factory and in the light of the assessee coming out of the Modvat Scheme. refund claim lying unutilized accumulated on 09.07.2004 which is not involved inputs work-in process or finished goods lying in stock in 2004. The matter is remanded back to the adjudicating authority to examine the fact whether the appellant has reversed the CENVAT credit involved on inputs work-in process and finished stock lying on 09.07.2004. appeal is allowed.
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