2019 (5) TMI 1404

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....tative for the Respondent ORDER PER: RAMESH NAIR The present appeal has been filed by M/s Century Copper Rod Pvt. Ltd, Kadodara, Surat against Order- in- Appeal No. 33/AGU/ADT-VAD/2017-18 dated 19.04.2018 wherein OIO No. SRT-I/DIB/II/107/2016-17/REF dated 30.6.2016 passed by the Asst. Commissioner, Central Excise, Division-II, Surat-I was upheld. The brief facts of the case are that the Appella....

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....final products or intermediates without payment of duty under bond or letter of undertaking. The claim was later rejected vide OIO dated 30.06.2016. 2. Aggrieved, the appellant filed an appeal before the Commissioner (Appeals), who vide impugned Order-in-Appeal dated 19.04.2018 rejected the appeal on the ground that since the party has sold capital goods on payment of duty through cenvat credit,....

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....ertificate dated 25.5.2016 issued by the Superintendent, Central Excise & Customs, Range-III, Division-II, Surat-I certifying the production and clearance NIL for the period October 2015 to April 2017 and monthly returns for the months of May and June 2017 which showed that machineries / capital goods were sold/ cleared on payment of duty. Thus, the closure of factory was absolutely clear. He subm....

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....r (AR) appearing for the Revenue submits that since the assessee has cleared the capital goods on payment of duty, hence they have not come out of cenvat scheme and, therefore, the accumulated credit of cenvat credit cannot be refunded to them. He reiterates the findings of the appellate authority. 5. We have considered carefully considered the submissions made by both the sides and perused the r....