Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 447 - AT - Central ExciseEntitlement for refund of accumulated Cenvat credit - Rule 5 of the CENVAT Credit Rules, 2004 - Finished goods supplied to deemed exports areas - Held that:- by relying on the decision of Hon’ble Gujrat High Court in the case of Commissioner of Central Excise and Customs Vs. NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] which was relied upon their earlier decision in the case of Commissioner Vs. Shilpa Copper Wire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT], the appellant is entitled to refund of accumulated Cenvat credit when finished goods supplied to deemed exports area. - Decided in favour of appellant with consequential relief
|