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TMI Blog2018 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER Per. Ashok Jindal The Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) has granted refund claim to the respondent. 2. The brief facts of the case are that the respondent are manufacturer of bulk drugs they have availed Cenvat credit on aluminium foils which has been used for packing the bulk drugs manufactured by them. The Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 14/03/2014 was issued to the respondent for erroneously refund made to them. The said show cause notice was adjudicated and refund claim was denied. On appeal, the learned Commissioner (Appeals) allowed the refund claim in cash. Against the said order, the Revenue is before me. 3. The learned AR appeared for the Revenue submits that there is no provision to give refund claim in cash, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, I find that Cenvat credit sought to be denied to the respondent on premise that cutting/slitting of aluminium foils from jumbo rolls to sheet does not amounts to manufacture and two show cause notices were issued one on 09/04/2012 and 04/05/2012. Admittedly, the Notification No.24/2012-CE (NT) dated 19/04/2012 entitles to the respondent to avail Cenvat credit. Despite that, on 04/05/2012, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of Cenvat credit is required to be refunded to the respondent in cash as the same was not recoverable from the respondent at all. The learned AR has relied on the decision of Larger Bench of this Tribunal in the case of Steel Strips (supra). The facts of the said case are altogether different, as in the said case Cenvat credit remain unutilised at the time of closure of the factory, but i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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