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2015 (9) TMI 1142 - CESTAT AHMEDABAD

2015 (9) TMI 1142 - CESTAT AHMEDABAD - 2015 (325) E.L.T. 379 (Tri. - Ahmd.) - 100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - Held that:- Refund claim of ₹ 10,02,301 filed by the appellant under Rule-5 of CCR was sanctioned by the Adjudicating Authority under OIO Dated 26/05/2008. However, on departmental review the same was set aside by the first appellate authority against which the present appeal is filed. The only grounds tak .....

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result into generation of some waste and scrap which has to be cleared in DTA - Decided in favour of assessee. - Appeal No : E/1098/2009-SM - Order No. A/11056/2015 - Dated:- 17-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Hardik Modh(Adv.) and Shri Arjun Akruwala (C.A.) For the Respondent :Shri J. Nair (Authorised Representative) ORDER Per: H.K. Thakur These appeals have been filed by the appellant with respect to OIA No. 124/2009 (Ahd-II)/CE/ID/Commr(A)/Ahd Dated 19/03/2009 in whic .....

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export of finished goods accumulated in the Cenvat Account is refundable under Rule-5 of the Cenvat Credit Rule 2004(CCR). Learned advocated made the bench go through para-10 of the OIA No. 124/2009 (Ahd-II)/CE/ID/Commr(A)/Ahd dated 19/03/2009, passed by the first appellate authority, to argue that Commissioner appeals has taken a view that certain DTA clearance have been shown in the returns of relevant periods which means that appellant is capable of utilizing unutilized credit for clearance .....

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