9911796707
TMI Blog2011 (6) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulations i.e. eligibility to take credit under cenvat credit rules and inability on the part of the appellant for use the credit for any reason - further observed that inasmuch the word any reason is wide enough and the meaning cannot be restricted to reduce the scope of the term, the appellants are eligible for refund of NCCD - See Silvasa Industries Pvt. Limited vs. CCE, Vapi [2005 (12) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . partially oriented yarn used in the manufacture of polyester textured yarn. The refund of the same stands denied by the original adjudicating authority on the ground that there was no NCCD leviable on the final product with effect from 17.5.2003 and as such, refund of said duty paid on raw material cannot be extended to the assessee. 3. On an appeal against the above before Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue against the above order of the Tribunal stands rejected by the Hon'ble Mumbai High Court vide order dated 13.03.2008 5. It is also seen that in the same appellant s case for the subsequent period, the Tribunal vide his order dated A/1540/WZB/AHD/2009 dated 14.7.2009, by taking note of the above development has held that appellants are eligible for refund of NCCD on the inputs. Inasmuch as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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