2016 (12) TMI 712

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.... engaged in the manufacture of equipment required for  "Green Houses".  The main equipment manufactured was Tray Cart System.  The entire quantity manufactured was exported under ARE -1( through Merchant-Exporters). They procured various materials /inputs for manufacture of the Tray Cart System on payment of Central Excise duty.  They took Cenvat credit of the amount of Central....

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....rejection of refund claim is that the appellant has not produced evidence to show that the accumulated Cenvat credit is shown as 'receivable' in the balance sheet. After due process of law, the Original authority rejected the refund, which was upheld by the Commissioner(Appeals). 2.  On behalf of the appellant,  the Ld. consultant  Shri Jagapathi Rao submitted that goods have been ....

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....ltant for appellant  and the issue stands decided in favour of the assessee. 6.  In the case of Union of India Vs Sharp Menthol India Ltd 2015(320)ELT-A104( SC) the Apex Court had occasion to consider the similar issue, which has also been decided in favour of the assessee by dismissing the appeal filed on the part of Revenue. The Hon'ble  High Court of Bombay, in the case of UOI V....