TMI Blog2016 (11) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... excise registration. It records that the manufacturing activity had just stooped but the finished goods/parts/components manufactured at that time were lying in the unit and were being cleared on payment of duty. We find that the ability of the appellants to utilize the cenvat credit has not been challenged on facts. Reliance placed on the decision of the case of Alampally Brothers Ltd. vs. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in appeal before this Tribunal. 2. Learned Counsel for the appellants argued that the claim of refund pertaining to the excise duty paid in excess of final product and not refund of Modvat/Cenvat credit reversed by the appellants. Learned Counsel argued that the factory of the appellant ceased to function from August, 2000. In respect of telecom equipment which they were earlier manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration. It records that the manufacturing activity had just stooped but the finished goods/parts/components manufactured at that time were lying in the unit and were being cleared on payment of duty. We find that the ability of the appellants to utilize the cenvat credit has not been challenged on facts. The Tribunal in the case of Alampally Brothers Ltd. has observed as follows: 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on by the Id. SDR are clearly distinguishable. It is to be borne in mind that the present case is not a case of refund of Modvat. It is actually a case of refund of duty paid partly through Cenvat credit and partly through PLA. There is no statutory rule which says that refund of duty should be given oly through credit in Cenvat account and not through cheque. Hence the order of the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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