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M/s. Dcm Shriram Consolidated Ltd. Versus C.C.E. & S.T., Jaipur-I

2015 (7) TMI 1133 - CESTAT NEW DELHI

Period of limitation - Refund claim - availment of Modvat Credit of Central Excise duty paid on inputs i.e. Grinding Media, used in manufacture of cement - appellant reversed the modvat credit amount pursuant to adjudication order in which it was held that grinding media is not an input and the same is a machinery item but in appeal to the Tribunal, it was held that grinding media is an input - Held that:- there was no necessity for filing the fresh refund application by the appellant on 19.10.2 .....

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ation filed on 30.06.1994 should be constructed as proper application for the purpose of computation of limitation of time. Since, the initial application was filed within the statutory time frame, there is no delay in filing the subsequent application on 19.10.2011, which was in confirmation to the earlier application dated 30.06.1994, involving the same set of facts. - Decided in favour of appellant - E/60502/2013-E[SM] - Final Order No. 54097/2015 - Dated:- 7-7-2015 - S.K. Mohanty, Member (Ju .....

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d Modvat Credit of Central Excise duty paid on inputs i.e. Grinding Media, used in manufacture of cement. Taking of modvat credit by the appellant was disputed by the Department on the ground that grinding media is not an input and the same is a machinery item. Pursuant to the adjudication order dated 11.12.1997, the appellant had reversed the modvat credit amount. The said adjudication order was appealed against by the appellant and the Tribunal vide order dated 1.10.1993 has allowed the appeal .....

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t upon favourable order passed by the joint Commissioner of Central Excise. Filing of this refund application was considered by both the authorities as time barred. Hence this present appeal is before the Tribunal. 2. None appeared for the appellant. The Respondent represented through, Sh. G R Singh, the Ld. DR. 3. It is an admitted fact on record that the refund application was initially filed by the appellant on 30.06.1994. However, the same was returned by the Central Excise Department to the .....

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