https://www.taxtmi.com/caselaws?id=359461 Where manufacturing activity had ceased after closure, Rule 5 of the Cenvat Credit Rules, 2004 did not permit rejection of refund of unutilized Cenvat credit. The Court relied on an earlier Division Bench view that refund remained admissible when the assessee had shut down operations and no manufacture was taking place, and the Tribunal was justified in following that binding precedent on the same facts. The question of law was answered in favour of the assessee and against the revenue, and the refund claim was upheld. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 01 May 2018 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359461 Where manufacturing activity had ceased after closure, Rule 5 of the Cenvat Credit Rules, 2004 did not permit rejection of refund of unutilized Cenvat credit. The Court relied on an earlier Division Bench view that refund remained admissible when the assessee had shut down operations and no manufacture was taking place, and the Tribunal was justified in following that binding precedent on the same facts. The question of law was answered in favour of the assessee and against the revenue, and the refund claim was upheld. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359461