2022 (2) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned order wherein the refund claim of credit remained unutilized on closure operation has been rejected. 2. The facts of the case are that the appellant is manufacturer of electricity meters and registered with the Central Excise department. On 6.3.2018, the appellant filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 for the credit remained unutilized in their Cenvat credit acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Textile Machinery vs. CCE-2021 VIL 324 CESTAT Del. (vii) Rama Industries vs. CCE, Chandigarh-2009-TIOL-100-HC-P&H (viii) Slovak India Trading Co.Pvt.Ltd.-2006 (2001) ELT 559 (Kar) (ix) Slovak India Trading Co.Pvt.Ltd.-2008 (10) STR 101. (x) Luv Kush Textile vs. CCE-2017 VIL 397 Raj CE (xi) CST vs. Ishan Copper-2018-VIL 617 Guj (xi) JU Pesticides vs. CCE VIL 431 CESTAT Chennai CE (xi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... vs. CCE, Indore-2019 (30) GSTL 224 (Bom.) (6) Steel Strips vs. CCE, Ludhiana-2011 (269) ELT 257 (Tri.- LB) 5. Heard the parties. 6. Considering the submissions made by both sides, I find that the case law relied upon by the ld.AR has been examined by this Tribunal in the case of Shri Guru Hargobind Steel Industries (supra) and in the case of M/s.Shree Krishna Paper Mills Ltd (supra). Further,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....empt to file Form TRAN 1 within the stipulated time and/or extended time, which entitles them to avail the Input tax credit. Accordingly, the Delhi High Court permitted them to avail and file relevant TRAN 1 on or before 30.6.2020. Further directing the Revenue to open the online portal to facilitate the petitioners to file form TRAN 1 or accept the same manually. Further, it was observed that oth....