2013 (11) TMI 627

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....R Chandrasekharan Revenue is in appeal against Order-in-Appeal no. Goa/CEX/GSK/20/2013 dated 29/05/2013 passed by the Commissioner of Customs & Central Excise (Appeals), Goa. 2. The respondent, M/s Surana Telecom & Power Ltd., Goa, had a balance of unutilized CENVAT credit of Rs.91, 23,836/- in their books of accounts, when the company declared closure on 01/09/2011 due to adverse market con....

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....OI vs. Slovak India Trading Co. Pvt. Ltd. 2006 (201) ELT 559 (Kar.). Aggrieved of the same, the Revenue is before us. 3. Revenue's contention is that Rule 5 of CENVAT Credit Rules, 2004 permits refund of CENVAT credit in cash only in a situation where any input or input services are used in the manufacture of final products, which is cleared for export under bond or under letter of undertaking,....