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2018 (7) TMI 908 - CESTAT NEW DELHIRefund of accumulated CENVAT Credit - closure of production due to fire accident - Rule 5 of the Cenvat Credit Rules, 2004 - section 11B of Central Excise Act, 1944 - Held that:- The combined reading of both these provisions makes it clear that the refund of Cenvat Credits on inputs is admissible where such inputs have been used in the final product for export - But the fact of the present case is that the Appellant unit had stopped the manufacturing activity due to a fire accident in their premises and the refund has also been claimed solely on the said basis of the balance lying unutilized in their Cenvat Credit account. Thus, admittedly and apparently, appellant's case is not covered by the above said provisions. In the present case, admittedly, there is no manufacture subject to the closure of the company. Hence, the refund in furtherance of Rule 5 is not available. Since there is no provision under Cenvat Credit Rules, 2004 to permit refund of accumulated Cenvat Credit, where the manufacture activity has been stopped the adjudicating authorities below, have rightly rejected the claim - appeal dismissed - decided against appellant.
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