TMI Blog2022 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... NER OF CENTRAL EXCISE, INDORE, THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV, THE UNION OF INDIA THROUGH THE COMMISSIONER OF CENTRAL EXCISE MUMBAI I [ 2019 (6) TMI 820 - BOMBAY HIGH COURT ] where it was held that The transitional provision that any amount of credit earned by a manufacturer under the Cenvat Credit Rules, 2002, as they existed prior to the 10th September, 2004 or by a provider of output service under the Service Tax Credit Rules, 2002 as they existed prior to 10th September, 2004 and remaining un-utilised on that day shall be allowed as Cenvat Credit to such manufacturer or provider of output service under these rules, and be allowed to be utilised in accordance with these rules. This is how the transitional provision enable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Tax (Appeals -I), Pune, vide order-in-appeal no. PUNEXCUS- 001-APP-576/18-19 dated 31st December 2018, confirmed the rejection of the claim for refund but, nonetheless, directed that the procedure prescribed in rule 10 of CENVAT Credit Rules, 2004 be taken up and completed within the specified time period. Aggrieved by this decision, the appellant is before the Tribunal for refund of the entire accumulated CENVAT credit. 3. Learned Authorized Representative pointed out that the issue has been dealt with by the Tribunal in Voltas Ltd v. Commissioner of Central Excise, Pune IV [2018 (4) TMI 352 CESTAT MUMBAI and in Idol Textile Ltd and Others v. Commissioner of Central Excise [2019 (9) TMI 16 CESTAT MUMBAI . In re Voltas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter as an option to be used fully or partially in each instance. This is also in pursuance of the constitutional power to tax manufacture and provides the mechanism to restrict the actual payment to the contribution of an assessee to the production chain. At the root is the resting of the tax burden on the ultimate consumer, which could either be the entity that is not a registered assessee or an assessee who is beyond the ambit of Central Excise Act, 1944. We are not here concerned with the former. As far as the latter is concerned, the assessee is within the authority of Central Excise Act, 1944 only to the extent that it produces excisable goods or is in possession of such goods that are yet to be cleared. Without production in process o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising from payment of duty or tax at the stage of manufacture is tantamount to a finding that the duty or tax was collected at the preceding stage without the authority of law. That is certainly not, and can never be, the contention of the appellant. to conclude that such accumulated credit could not be refunded without breach of the law. 4. Learned Authorized Representative further intimated that the issue of monetizing of CENVAT credit in balance with assessee had, in the light conflicting opinions within the Tribunal and decision of the Hon ble High Court of Karnataka, been considered by a Larger Bench of the Hon ble High Court of Bombay in Gauri Plasticulture P Ltd v. Commissioner of Central Excise, Indore [2019 (30) GSTL 224 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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