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2019 (3) TMI 943 - AT - Central ExciseRefund of accumulated CENVAT Credit - rectified spirit - case of Revenue is that rectified spirit was non-dutiable product and since appellant was not manufacturing any dutiable final product, the said Cenvat credit was not admissible to them - Held that:- The matter is now settled in favour of the appellant in the case of M/S. SHARDA CERAMICS PVT. LTD. VERSUS C.C.E., JODHPUR [2018 (8) TMI 407 - CESTAT ALLAHABAD], where it was held that appellants were manufacturing excisable commodity and therefore they were entitled to avail Cenvat credit which was reversed by the Central Excise officers. The appellant is entitled to refund of the balance amount of ₹ 21,51,812/- - the Adjudicating Authority is directed to refund the same alongwith interest, w.e.f. the date of adjustment i.e. 11 July, 2016 till the date of disbursement - appeal allowed.
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