2017 (6) TMI 110

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....t ORDER Per: Anil Choudhary These two appeals have been preferred by M/s Delphi Automotive Systems Pvt. Ltd for disallowance in part of the refund claim of Cenvat credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE. 2. The brief facts are that the appellant is a 100% EOU engaged in manufacture of various auto mobile components namely bracket assembly, bracket a....

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....345/- would not be eligible for consideration for the purpose of computation of refund claim as such export was made on or before 30/09/2005 and hence would not be eligible for consideration. Another objection was raised that Cenvat credit taken Rs. 44 against bill of the Central Warehousing Corporation as mentioned in Annexure-02 of the claim appear to be not admissible as the bill was not in the....

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.... cause notices dated 29th May, 2008 issued in respect of both the refund claims, it was proposed to reject the total refund claims of Rs. 1,13,506/- & Rs. 04,35,932/-, as it appeared to revenue that Notification No.5/2006 CE was issued on 14th March, 2006, where as the refunds pertain to the periods Sept, 2005 & January, 2006. 4. Heard the parties. 5. Having considered the rival contentions, so ....