2015 (4) TMI 1220

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.... Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the rejection of their refund claim by both the lower authorities. 2. The facts of the case are that appellant is manufacturer of motor vehicle part and for smooth functioning of the factory they have obtained plastic bins for movement of goods from one unit to the other. After certain usage of these p....

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....itten off in the books of account before use the appellant is required to reverse Cenvat credit availed on the said goods. It is further observed in the show cause notice that the refund claim has been filed on 31-10-2012 whereas reversal took place on 31-10-2011. Therefore, same is beyond the period of one year as prescribed under Section 113 of the Central Excise Act 1944. Therefore, refund clai....

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....led for the refund claim. He further submits that provision of the Rule 3(5)(b) of the Cenvat Credit Rules 2004 are not applicable as they have written off these plastic bins in their books of account after use not before use. Therefore, the provision of Rule 3(5)(b) of the Cenvat Credit Rule 2004 is not applicable. Consequently, they are entitled for refund claim. 4. On the other hand ld.....

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....t credit availed on such goods reversed by percentage point depends on time of usage of such capital goods. On repeated query from the appellant, appellant has not answered the same. Therefore, there refund claim has been rejected rightly. 5. Heard the parties. Considered the submissions. 6. On perusal of the records I find that show cause notice has been issued to deny the refund ....