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C.C.E., Jaipur-I Versus Shri Ram Casting

2016 (6) TMI 674 - CESTAT NEW DELHI

Cenvat Credit refund - Assistant Commissioner had sanctioned credit on the ground that respondent was unable to utilize the said credit on account of duty free clearance made by it to an EOU against CT-3 - Held that:- Clearances made by one 100% EOU .....

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vt. Ltd., Bangalore vs. C.C.E., Bangalore [2015 (10) TMI 2353 - CESTAT BANGALORE] - Refund cannot be denied. - Central Excise Appeal No.2800 of 2007 - Final Order No. 51199/2016 - Dated:- 3-3-2016 - Mr. S.K. Mohanty (Judicial Member) and Mr. R.K. Sin .....

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, in terms of which the Assistant Commissioner had sanctioned Cenvat Credit refund of ₹ 3,18,017/- under Rule 5 of of the Cenvat Credit Rules, 2002 on the ground that respondent was unable to utilize the said credit on account of duty free clea .....

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had supplied the goods to a 100% EOU, they cannot be held to be exported and hence the impugned cenvat credit refund was inadmissible. During the hearing, Revenue reiterated the same contention. 3. On the other hand, the respondent contended that th .....

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nd that CESTAT in the case of Apotex Pharachem (I) Pvt. Ltd., Bangalore vs. C.C.E., Bangalore [Final Order No.A/21795 - 21797/2015 dated 7.7.2015, following the judgment of Gujarat High Court in C.C.E., Surat vs. Shilpa Copper Wire Industries(supra) .....

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is not legal and proper, in view of the Judgment of Honble Gujarat High Court in the case of Shilpa Copper (supra). In response to the question framed in paragraph 1(a), as to whether , the clearances made by one 100% EOU to another 100% EOU which .....

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of law much less any substantial question of law, arises out of the order of the Tribunal and even if it arises, the answer is very obvious and we, therefore, hold that the Tribunal is justified and has not committed any substantial error of law in .....

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