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Commissioner of Central Excise, Customs and Service Tax-VADODARA-I Versus M/s Shaily Engineering Plastics Ltd

2017 (1) TMI 700 - CESTAT, AHMEDABAD

Refund of CENVAT credit - denial on the ground that the respondent failed to establish that the credit involved on the inputs/input services were used for the final products exported during the said quarter - Held that: - the Ld. Commissioner(Appeals .....

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e to one co-relation required for utilisation of inputs/input services used in or in relation to the manufacture of final product, ultimately exported so as to allow cash refund under Rule 5 of Cenvat Credit Rules, 2004 - refund allowed - appeal reje .....

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his is an appeal filed by Revenue against OIA No. COMMR-A-/23&24/VDR-I/2010 dated 26/02/2010 passed by Commissioner of Central Excise & Customs, Vadodara-I. 2. Briefly stated the facts of the case are that the respondents are engaged in the m .....

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. A show cause notice was issued them on 29.08.2008, proposing denial of the said cash refund of Cenvat credit on the ground that the respondent failed to establish that the credit involved on the inputs/input services were used for the final product .....

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e fact of use of the inputs/input services, during the said quarter, in the manufacture of exported final products on which they claimed cash refund as per Rule 5 of the Cenvat Credit Rules. In support, the Ld. AR for the Revenue referred to the judg .....

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d not establish 4. Ld. Advocate Shri Dhaval Shah for the Respondent on the other hand submits that there is no dispute of the fact that they have utilized the inputs/input services in the manufacture of final product which were ultimately exported by .....

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nal product, he has submitted that the principle of one to one co-relation cannot be applicable for cash refund of credit under Rule 5 of the Cenvat Credit Rules, 2004. In support, the Ld. Advocated referred to the judgment of the this Bench of Tribu .....

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ic Wires 2012 (278) E.L.T. 177 (Kar.). Further, Distinguishing the judgement cited by the Ld. AR for the Revenue, he submits that in the said case, the assessee could not able to submit the relevant documents in establishing the utilization of the in .....

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