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2016 (2) TMI 778 - CESTAT MUMBAI

2016 (2) TMI 778 - CESTAT MUMBAI - 2016 (344) E.L.T. 341 (Tri. - Mumbai) - Refund claim of amounts remained unutilized in the CENVAT Credit account - refund claim on the ground that they had exported the fabrics processed by them - Held that:- In this case, the appellant had stock of grey fabrics lying in his factory premises filed declaration with the authorities and the said stock has been verified and found to be correct. The appellant had availed the CENVAT Credit of this stock, as provided .....

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on the goods lying in stock has been settled by this Bench in the case of P.K. International . [2014 (10) TMI 126 - CESTAT MUMBAI ] - The interest claim by the appellant on amount of ₹ 79,177/- is required to be allowed as the appellant has contested the issue on which interest is to be paid. As regards the claim of the learned Counsel for interest of the balance amount of refund which was sanctioned by the adjudicating authority. As find that the adjudicating authority and there are .....

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16/SMB - Dated:- 18-11-2015 - M V Ravindran, Member ( J ) For the Appellant : Ms Isha Shah, Adv For the Respondent : Shri S V Nair, Supdt. (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. SB/69/Th-I/10 dated 20.5.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai -I. 2. The relevant facts that arise for consideration are that the appellant filed a refund claim of various amounts remained unutilized in the CENVAT Credit account on the ground that t .....

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credit that credit availed under Rule 9A could not be differentiated under Rule 3(2) of the Cenvat Credit Rules. Rule 9A only provides for method for calculation of credit which can be availed on. Against the said order, Revenue did not file any appeal. 2.2 On remand the adjudicating authority has sanctioned the refund claim of ₹ 6,20,094/- and rejected the refund claim of ₹ 79,177/- on the ground that the appellant could not produce duty paying documents. The first appellate authori .....

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that Rule 9A(2) provides for such amount of CENVAT Credit and they have sought the refund of specific amount as calculated under Rule 9A(3). It is their further submission that CENVAT Credit eligibility under Rule 9A(2) has been upheld by this Tribunal in the case of P.K. International vs. Commissioner of Central Excise, Thane- II 2014(30&) ELT 733 (Tri-Mum) laying down that even if duty paying documents are not produced, credit can be availed. He relied upon the Hon'ble Supreme Court&# .....

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and were in the name of the merchant manufacturer. It is his submission that such factual aspect needs to be considered as to whether the appellant is eligible to avail CENVAT Credit under the provisions of Rule 9A(2) of the Cenvat Credit Rules, 2002. It is his submission that it should have been brought on record whether the goods were sent to the appellant or somebody else. In such situation, rejection of the refund claim was correct. 5. After considering the submissions made by both sides an .....

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ndly, that the appellant had not shown the details of inputs for manufacture of final products. The adjudicating authority as well as the first appellate authority have not been considered the entire issue within the allegations made in show-cause notice issued to the appellant. The appellant has been stating before this Tribunal in the first round of litigation that the CENVAT Credit availed under Rule 9A(2) (one time credit) is also credit which can be utilized for discharge of duty liability .....

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provisions of Rule 9A(2) of the Cenvat Credit Rules, 2002, the explanation provides for availing CENVAT Credit on the stocks grey fabrics lying in the factory premises for the processing as on 31.3.2003 in the absence of any duty paying documents. Undisputedly, in this case, the appellant had stock of grey fabrics lying in his factory premises filed declaration with the authorities and the said stock has been verified and found to be correct. The appellant had availed the CENVAT Credit of this s .....

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