2009 (5) TMI 789

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der]. Common issue is involved in these appeals and, therefore, all are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the respondents are engaged in the manufacture of Hot Rolled Products of Iron and Steel classifiable under Chapter Heading No. 72 of the Schedule to the Central Excise Tariff Act, 1985. In the month of April, 1996, the responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e respondents are not eligible for refund of Cenvat Credit debited from their Cenvat account on 31-7-97. Hence, show cause notices were issued in the month of September, 2004 proposing recovery of Cenvat Credit erroneously allowed to them, which they have taken credit in their Cenvat Account in the month of October, 2003, liable to be recovered under Section 11A of the Central Excise Act, 1944 alo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 14 and 7215 of the Schedule to the Central Excise Tariff Act, and who is required to pay duty under Section 3A of the Central Excise Act, 1944, shall lapse and shall not be allowed to be utilised for payment of duty on any excisable goods, whether cleared for home consumption or for export. Therefore, the unutilised credit balance on 31-7-1997 would be treated as lapse and, the assessee shall not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were not liable to pay duty. The effect is that the respondents were not liable to debit the amount on 31-7-97 from their Cenvat Account. Then, the amount lying un-utilised would be lapsed in view of the Rule 57F(17) of the erstwhile Central Excise Rules. The respondents are not entitled to get the refund of the amount debited on 31-7-1997 against pending dues. 7. Both the authorities below pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pending dues, could have been lapsed in view of the Rule 57F(17) of the Rules, which they are not entitled to take credit in their Cenvat Account in October, 2003. 9. In view of the above discussions, I find that the proposal in the show cause notices with regard to refund of Cenvat Credit erroneously allowed by way of re-credit in their Cenvat account in the month of October, 2003 liable to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X