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Imperial Auto Industries Ltd. Versus CCE, Faridabad

2016 (7) TMI 83 - CESTAT CHANDIGARH

Cash refund - duty remained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 - Held that:- The appellant is entitled to claim cash refund of unutilized amount of credit lying in .....

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hat the respondent is entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - Decided in favour of assessee . - E/553/2012 - Final Order No. 60006/2016 - Dated:- 2-5-2016 - Mr. Ashok Jindal, Member (Ju .....

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mained unutilized in their cenvat credit account at the time of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004. 2. Heard both sides and considered the submissions. 3. The issue squarely covered by the decision of Hon ble Karnataka H .....

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the case of Steel Strips, Larger Bench of this Tribunal although reference made to the decision of Slovak India Trading Co. Pvt. Ltd. (supra) but have not discussed the said decision. That decision is not applicable to the facts of case of Slovak Ind .....

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