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2015 (7) TMI 1133 - CESTAT NEW DELHI

2015 (7) TMI 1133 - CESTAT NEW DELHI - 2017 (345) E.L.T. 132 (Tri. - Del.) - 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 .....

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is same in the application filed on 19.10.2011, in my considered view, application 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[S .....

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dia is used as an input. During the disputed period, the appellant had availed 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 .....

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the appellant had filed the refund application again on 19.10.2011, consequent 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 .....

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