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2017 (1) TMI 700 - CESTAT AHMEDABAD

2017 (1) TMI 700 - CESTAT, AHMEDABAD - TMI - 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) interpreting N/N. 5/2006-CE(NT) dated 14.03.2006, issued under Rule 5 of Cenvat Credit Rules, 2004 and also following the judgement of this Tribunal in Capiq Engineering Pvt. Ltd. [2008 (10) TMI 84 - CES .....

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Dhaval Shah, Advocate Per: Dr. D. M. Misra This 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 manufacture of Plastic Moulded Components falling under Chapter 39 of CETA, 1985. They had filed cash refund of ₹ 13,53,597/- of CENVAT credit for the quarter July 2007 to September 2007 on 19.05.2008 .....

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ir appeal. Hence, the Revenue is appeal. 3 the 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 judgement of this Tribunal in the case of Spectramix Plastics vs. Commissioner of Central Excise & Service tax, Vapi 2014 (307) E.L.T. 353 (Tri.-Ahmd.).. The Ld. AR for the Revenue reiterated the grounds o .....

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