2008 (8) TMI 135

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ya, JDR, for the Appellant. Miss. Padmavati Patil, Advocate, for the Respondent. [Order]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has held that the respondents herein who are engaged in the manufacture of ready to eat meals were entitled to refund of unutilized input service credit (the respondents were availing input credit on the input servic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al. The Adjudicating authority rejected the claims on the above ground; before the lower Appellate Authority the respondents contended that they were ready to produce whatever documents required by the Excise authorities for the purpose of grant of refund. The Commissioner (Appeals) accepted this prayer as seen from para 5 of the impugned order which is reproduced below:- "Second issue for my con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l as records on the strength of which the appellant sought the refund. Further, he held that the appellant failed to furnish any documentary evidence to prove that these services availed by them were used in or in relation to the manufacture of final product. I have already held that the appellant has used all the input services except the one (Policy covering Product Liability Insurance) in relat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cture of their final products. Further, they contended that they were ready to produce any documents, which may be required by the Deputy Commissioner for granting their refund of un-utilized input service credit, which were used in the course of production of their final products. They also rightly questioned that the department has failed to issue Show Cause Notices on perusal of their ER2 retur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en away with the amendment of Sec. 35A with effect from 11-5 -01, I set aside the impugned order and remand the cases to the adjudicating authority for re-examining the refund claims, subject to the assesses fulfilling the conditions stipulated in the relevant Notification viz. 5/06- CE dated 14-3-2006. 5. The appeals are thus allowed by way of remand.
Case laws, Decisions, Judgements, Orders .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X