TMI Blog2011 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Pvt.Ltd vs CCE, Vadodara(2008 - TMI - 32384 - CESTAT, Ahmedabad) squarely applies to the facts of this case holding that refund of unutilized credit balance at end of quarter is admissible, though services have not been fully utilized in that quarter. - Decided against the Revenue - E/1183, 1184/2010; E/CO-154/2010 - - - Dated:- 16-11-2011 - MR. B.S.V. MURTHY, J. Represented by: None for M/s Transalantic Packaging Pvt.Ltd. Shri Kiran M. Sawle, Adv for M/s Sun Pharma Industries Ltd. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: Since the issue involved in both these appeals is one and the same and the appeals filed by the Revenue are also on the same issue, these appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc cannot be said to have been used in the manufacture. At best, it can be said that the same have been used in relation to manufacture of final product and according to the Notification No.5/2006-CE(NT), dt.14.3.06, the refund is admissible if the input services have been used in the manufacture of final product. They have relied upon the judgment of Hon'ble Supreme Court in the case of CCE Allahabad Vs Ginni Filaments Ltd 2005 (181) ELT 145 (SC). Further, it was also submitted that the Commissioner (Appeals) has relied upon the decision of the Tribunal in the case of Capiq Engineering Pvt.Ltd. Order No.A/2299-2300/WZB/AHD/08, dt.26.9.08 and this order has not been accepted and a Tax Appeal has been preferred before Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit cannot be disputed. As regards claim of accumulated credit, the decision of the Tribunal in the case of Capiq Engineering Pvt.Ltd (supra) squarely applies to the facts of this case and Commissioner (Appeals) has correctly relied upon the same. Further, the decision of the Tribunal in the case of Kbase Tech Pvt.Ltd. (supra) considered the admissibility of CENVAT Credit since that was the issue for consideration as per Para 4 of the order. In any case, in view of the retrospective effect of the amendment, the admissibility also has been accepted as already observed above. Therefore, the only admission by the Revenue is that the appeal has been filed against the decision of the Tribunal, in the case of Capiq Engineering Pvt.Ltd (s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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