TMI Blog2017 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ed fact that the appellant reversed the cenvat credit under protest which was never appropriated by any authorities at any stage. In that circumstance, without appropriation of the said amount by the authorities below, the same was remained as deposit - in the light of the decision of the Hon’ble Apex Court in the case of Vikram Cements [2006 (1) TMI 130 - SUPREME COURT OF INDIA], the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Act, 1985. They availed cenvat credit on inputs/capital goods captively consumed in mines being a cement manufacturer. The cenvat credit sought to be denied on the ground that the mines are not the factory of the appellant, therefore, inputs/capital goods were not used in the factory of the appellant, the cenvat credit sought to be denied by issuance of the show cause notice fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC), wherein it has been held that the inputs/capital goods used in mines being a cement manufacturer are entitled for cenvat credit. In view of the said judgments, the appellant filed two refund claims before the authorities below and the same were rejected by the authorities on the ground that the appellant has not kept the issue alive, therefore, they are not entitled for refund claims. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Apex Court in the case of Vikram Cements (Supra), the appellant was not required to reverse the said amount. In that circumstances, the appellant is entitled for refund of the said amount. 9. The ld. AR heavily relied on the decision of this Tribunal in the case of M/s Ambuja Cements Limited vide Final order No.53726/2016 dated 20.09.2016 to say that this Tribunal relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules, 1944, therefore, the amount paid by the appellant under protest is a deposit with the department. In that circumstances, the appellant is entitled for refund claim of the amount in dispute. With these terms, the impugned orders are set aside. The appeals are allowed with consequential relief, if any. (Dictated and pronounced in the open court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
