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2017 (2) TMI 143 - AT - Central ExciseRefund of balance of MODVAT credit - rule 5 of CCR - rejection on the ground that the said rule 5 is applicable only in relation to inputs procured for manufacture of goods that were exported - Time limitation - Held that: - this proceeding is limited to determining whether the furnishing of stock register mandated by statute is sufficient evidence of credit having been properly availed - the stock register should suffice as proof of eligibility to avail credit is accepted. Reliance placed in the case of Punjab Beverages (P) Ltd v, Collector o Central Excise, Chandigarh [2000 (2) TMI 134 - CEGAT, COURT NO. I, NEW DELHI], where it was held that non-production of documents by the appellants will not come in their way of getting the refund of the duty. The original authority is directed to ascertain and process the claim accordingly - appeal allowed - decided in favor of appellant.
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