2009 (6) TMI 977

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..... Jetly with Mr. A. S. Rao, Advocates For the Respondent : Mr. Prakash Shah with Mr. Jitu Motwani &Mr. J.Sanghvi, i/b. PDS Legal, Advocates JUDGMENT ( Per J. H. Bhatia,J. ) 1. In all these Appeals, the parties are same and facts as well as the questions of law are also almost similar. Appeal No.50 of 2005 has been admitted on the following questions of law :- "a) the Board Circular No.701/....

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....12 of the Central Excise Rules, 1944 / Rule 18 of the Central Excise Rules,2001/2002 has been availed and allowed by the appellants; and d) the Rule 5/AC(7) of the Central Excise Rules, 1944 read with Notification No.35/2000CE (NT) dated 28.4.2006 / Rule 5 of the Cenvat Credit Rules read with Notification No. 11/2002 CE (NT) dated 01.03.2002 allows the credit availed on inputs to be refunded in....