TMI Blog2005 (8) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 has been preferred on behalf of the Revenue raising a doubt relating to legality and propriety of the order dated 30th April, 2002, passed by the Customs, Excise Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata (hereinafter to be referred as 'CEGA Tribunal') in Appeal No. E-680/2001. By the said order, the CEGA Tribunal has accepted the stand of the appellant (respondent herein), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the balance amount of Rs. 39,353.51 (rupees thirty nine thousand three hundred fifty three and fifty one paise only) be made available to CENVAT Account, it having been debited by the respondent from its MODVAT Account. The respondent M/s. Ashok Arc, Dhanbad, initially moved in appeal before the Commissioner (Appeals), Customs Central Excise, Patna, and prayed for refund of total amount in cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the following : (a) On any of the final products in the manufacture of the final products; or (b) On the waste, if any, arising in the course of manufacture of the final products; or (c) On the inputs themselves if such inputs are removed as such under sub-rule (3) to Rule 57F. 4.In this petition, the Revenue has raised the following question for reference : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Deccan Sales Corporation, reported in 1982 (10) E.L.T. 885, as noticed by the CEGA Tribunal and, in fact, no credit account is being maintained by the respondent on account of raising of exemption limit. As the respondent will not be in a position to utilise the credit, the CEGA Tribunal has rightly held that the Revenue should refund the amount to the respondent in cash. There being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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