2017 (3) TMI 452

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....harma, AR for the respondent. Per: Ashok Jindal The appellant is in appeal against the impugned order rejecting refund claim on account of non availment of Cenvat Credit and non utilization thereof during the particular period. 2. The facts of the are that the appellant is located in the State of Jammu & Kashmir and availing the benefit of notification No. 56/2002-CE dated 14.11.2002. Dur....

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....iginal invoices. Later on when the invoices were received by the VAT department they have taken the Cenvat Credit and in Cenvat Credit Rules, 2004 and there is no bar of availing Credit on the receipt of the invoices. In the circumstances refund was not to be rejected. 4. On the other hand Ld. A.R. submits that by non availment Cenvat Credit during at the time of the receipt of the goods result....