9911796707
TMI Blog2012 (10) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharat Bhushan, AR, for the Respondent. [Order]. - The Appellants were engaged in the manufacture of ACSR conductors of aluminium falling under Chapter 76 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 29-8-2003 was issued to the Appellants demanding Central Excise duty of Rs. 2,04,554/-, out of which a demand of Rs. 1,76,516/- was confirmed vide order-in-original No. 105/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants because their factory had been closed. Aggrieved by the order the Appellants filed an Appeal before the Commissioner (Appeals). The Commissioner (Appeals) relied on the judgment of the Larger Bench of CESTAT in the case of Gauri Plasticulture (P) Ltd. v. CCE - 2006 (202) E.L.T. 199 and set aside the orders sanctioning the refund in cash and allowed the departmental appeal. Aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r debiting the amount of Rs. 63,001/- in the credit account, they have not paid at any point of time any amount in cash or PLA and they were not entitled for refund of Cenvat credit in cash. The ld. AR submits that the Cenvat Credit Scheme nowhere envisaged refund of excise duty on inputs used in the manufacture of finished products through a scheme of cash refund except in the case of final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und of credit accumulated. After accumulating credit if the factory is closed down the position cannot change. There are a few cases where Tribunal had ordered cash refund of Cenvat credit in the case of assessees, who had closed down their factory. In a few of those cases the facts of the case were not examined in detail. In a few other cases cash refunds arose in situations where the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit. Such orders passed in such situation has been canvassed before the Assistant Commissioner to get cash refund of Cenvat credit in this case also. But the Commissioner (Appeals) has properly analysed the facts with reference to the decision of the Larger Bench of the Tribunal in Gauri Plasticulture Pvt. Ltd. (supra) and held that such refund in cash is not warranted in the facts of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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