2017 (1) TMI 700

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....tive For Respondent (s): Shri Dhaval Shah, Advocate Per: Dr. D. M. Misra This is an appeal filed by Revenue against OIA No. COMMR-A-/23&24/VDR-I/2010 dated 26/02/2010 passed by Commissioner of Central Excise & Customs, Vadodara-I. 2. Briefly stated the facts of the case are that the respondents are engaged in the manufacture of Plastic Moulded Components falling under Chapter 39 of CET....

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.... they claimed cash refund as per Rule 5 of the Cenvat Credit Rules. In support, the Ld. AR for the Revenue referred to the judgement of this Tribunal in the case of Spectramix Plastics vs. Commissioner of Central Excise & Service tax, Vapi 2014 (307) E.L.T. 353 (Tri.-Ahmd.).. The Ld. AR for the Revenue reiterated the grounds of appeal. He submits that the Respondent could not establish 4. Ld. A....

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....odara 2011 (22) S.T.R. 366 (Tri.-Ahmd.) and the Judgement of Honble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III vs. Motherson Sumi Electric Wires 2012 (278) E.L.T. 177 (Kar.). Further, Distinguishing the judgement cited by the Ld. AR for the Revenue, he submits that in the said case, the assessee could not able to submit the relevant documents in establishing....