TMI Blog2008 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ne into export product. The decision in the case of Rajashree Cement and Purvi Fabrics & Texturise (P) Ltd. are relevant to the present facts of the case. The case of Deepak Vegetable Oil Industries has been wrongly relied upon by the Commissioner (Appeals). Therefore, his order allowing cash refund of the amount from Cenvat account is not legal and proper. - refund rejected. - E/4821/2004 - 769/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 8 lakhs in the Cenvat credit account and the balance by cheque. The party filed appeal before the Commissioner (Appeals) who allowed the refund in cash on the ground that the party was not in a position to utilize the credit due to closure of their factory. He has relied on the decision of the Tribunal in the case of C.C.E., Rajkot v. Deepak Vegetable Oils Industries - 2001 (127) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the case of Purvi Fabrics Texturise (P) Ltd. v. C.C.E., Jaipur II reported in 2004 (172) E.L.T. 321 (Tri-Del.). Learned DR also submits that adjusting Rs. 8 lakhs from the Cenvat credit they have not paid any duty in cash or by debiting from their PLA. 5. We have carefully considered the submission and perused the re cords. Credit in Cenvat credit has to be generally used towards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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