2011 (6) TMI 530

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.... Advocate for appellant Shri H.N. Negi, SDR For Respondent Per:- Ashok Jindal     The appellant has filed this appeal against the impugned order denying refund of pre-deposit made in their CENVAT credit, in cash, which the appellant is not able to utilize as they have opted out from MODVAT scheme after Notification No. 30/2004 dated 09.07.2004.  2. The facts in ....

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.... out MODVAT scheme with effect from 09.07.2004. The adjudicating authority has sanctioned their refund claim but ordered to be utilized through their CENVAT Credit account which was appealed against before the Commissioner (Appeals) who rejected their appeal. Against the said rejection, the appellant is before us. 3. Shri Prakash Shah, learned Advocate for the appellant appeared and submitted ....

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....Fibres and Fabrics Ltd. 4. On the other hand, the learned DR submitted that as the appellant has made the pre-deposit from their Cenvat Credit Account, the refund of pre-deposit is to be made through Cenvat Credit account only. To support his contention he placed reliance on Rollatainers Ltd. v. CCE Jaipur - 2005 (183) ELT 38 (Tri. Del.). 5. Heard both the sides. 6. After careful consi....

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....sit through their CENVAT credit account or not. Therefore the said case laws cannot relied in the facts of this case as in this case it is very much clear that after 9.7.04, the appellant has opted out from the Modvat scheme and are not able to utilize the same in CCA. In the case of National Leather Cloth Mfg. Co. v. CCE Mumbai - 2006 (198) ELT 400 (Tri-Mum), this Bench has dismissed the appeal o....