https://www.taxtmi.com/caselaws?id=117276 The appeals involved a dispute over the admissibility of Modvat credit on capital goods and the permissibility of cash refunds. The Tribunal allowed the Modvat credit initially denied, but the cash refund claim was reversed by the Commissioner (Appeals) based on precedents. The judge noted conflicting decisions in various cases and upheld the ruling specifying cash refunds only for unutilized credit in exports. The judge held that the appellants did not have a favorable case, leading to dismissal of the appeals due to the amounts involved being below Rs. 50,000. en-us Fri, 10 Feb 2006 00:00:00 +0530 Thu, 21 Jun 2012 15:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117276 The appeals involved a dispute over the admissibility of Modvat credit on capital goods and the permissibility of cash refunds. The Tribunal allowed the Modvat credit initially denied, but the cash refund claim was reversed by the Commissioner (Appeals) based on precedents. The judge noted conflicting decisions in various cases and upheld the ruling specifying cash refunds only for unutilized credit in exports. The judge held that the appellants did not have a favorable case, leading to dismissal of the appeals due to the amounts involved being below Rs. 50,000. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117276