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2018 (5) TMI 25 - HC - Central ExciseRefund of unutilized CENVAT credit - suspension of manufacturing operations - Whether on facts and in the circumstances of the case, the Tribunal is justified in allowing the appeal of respondent holding that the judgment of this Court in the case of Union of India vs. Slovak India Trading Co. Pvt. Ltd.[2006 (7) TMI 9 - KARNATAKA HIGH COURT], would apply to the facts and circumstances? - Held that: - the Division Bench of this Court in the said case held that in view of the fact that there was no manufacture in the light of the closure of the company, Rule-5 of the Cenvat Credit Rules would not be available for the purpose of rejecting the claim for refund - the Tribunal was justified in allowing the appeal of the respondent - appeal dismissed - decided against Revenue.
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