2008 (10) TMI 204

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.... Shri B.S. Suhag, DR, for the Appellant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is an appeal by the Department against the order of the Commissioner (Appeals) No. 509/CE/Chd/2004, dated 7-7-04. 2. None appears for the respondent despite notice issued on 5-9-08 for hearing to be held today. On earlier occasion also, it was found that none represented the re....

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....ere not in a position to utilise the available credit. The department was in no way responsible for their inability to utilize the Cenvat credit. Under these circumstances, the reliance placed by the Commissioner on the decision in the case of Deepak Vegetable Oil Industries cited supra was not proper. He also submits that no legal provision exists for refund either by cash or by cheque from the C....