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Jatin Ispat Pvt. Ltd. Versus C.C.E., Chandigarh-l

2016 (11) TMI 777 - CESTAT CHANDIGARH

Refund claim - unutilized cenvat credit of ₹ 10,37,599/- lying in cenvat credit account - closure of factory - Held that: - the issue in hand is squarely covered by the judgments cited and relied upon by the Revenue in the case of Steel Strips Vs. C.CE., Ludhiana [2011 (5) TMI 111 - CESTAT, NEW DELHI] where it was held that Law has only recognized the event of export of goods for refund of Modvat credit, as has been rightly pleaded by revenue and present reference is neither the case of "o .....

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- 7-10-2016 - Mr. Devender Singh, Member (Technical) None for the Appellant Shri G. M. Sharma, A.R. for the Respondent Per : Devender Singh The appellants are in appeal against the Order-in-Appeal No. 69/CE/CHD-I/2012 dated 20.03.2012 passed by the Commissioner of Central Excise (Appeals), Chandigarh-l. 2. Despite notice, none appears for the appellants today. On previous hearings held on 16.06.2016 and 30.08.2016 too they were not present. At the time of last hearing on 30.08.2016, the matter w .....

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heir claim against which they are before this Tribunal. 4. The Ld. A.R. appearing for the Revenue submits that the issue is no res integra and in support of his contention, he relies upon the following judgments:- (i) Steel Strips Vs, C.C.E., Ludhiana 2011 (269) 257 (Tri. -LB) (ii) Nav Durga Steel Products Vs. CCK, Chandigarh 2014 (309) E.L.T. 302 (Tri-Del.) (iii) Modipon Ltd. vs, CC.E., Ghaziabad- 2015 (324) E.L.T. 718 (Tri-Del.) (iv) Phoenix Industries Pvt. Ltd. Vs, C.C.E., Raigad- 2015 (330) .....

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e Ld. AR. and perused the records. 6. As rightly pointed out by the Ld. AR, the issue in hand is squarely covered by the judgments cited and relied upon by the Revenue. In the judgment of the Larger Bench Tribunal in the case of Steel Strips Vs. C.CE., Ludhiana (supra) while took into account all the existing case laws including the judgment of Karnataka High Court in Slovak India Trading Co. Pvt Ltd (supra), it was held that: 5.16 Modvat law has codified procedure for adjustment of duty liabili .....

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