9911796707
TMI Blog2014 (11) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... said communication have been produced along with the application and also on the ground that with respect to the very same Cenvat Credit, show cause notice for recovery of wrongful availment of the Cenvat Credit amounting to ₹ 5,88,24,949/- has been issued by the Commissioner, Central Excise & Customs, Vapi dated 17/7/2007 mainly on the ground that the product viz. “123 Brand Mouth Freshners” does not amount to manufacture. In the said communication it is specifically mentioned that “Under the circumstances, you are not eligible for the refund of the Cenvat Credit under notification No.5/2006 CE (NT) dtd.14.03.2006 issued under Rule 5 of Cenvat Credit Rules, 2004. Therefore, the application along with photo copies of relevant document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to direct the respondents to decide these refund claims after informing the petitioner about the objections, if any, and allowing opportunity of being heard to the petitioner in respect of the refund claims. 2.00. Heard Mr.Gupta, learned advocate appearing for Mr.Paresh Dave, learned advocate appearing on behalf of the petitioner and Mr.R.J. Oza, learned counsel appearing on behalf of the respondents revenue. 3.00. At the outset, it is required to be noted that by communication dated 26/5/2008 (Annexure-B), the Deputy Commissioner, Central Excise, Division-III, Silvassa, has rejected the application of the petitioner under Rule 5 of the Cenvat Credit Rules, 2002, by observing that the petitioner is not eligible for refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that with respect to the very same Cenvat Credit, show cause notice for recovery of wrongful availment of the Cenvat Credit amounting to ₹ 5,88,24,949/- has been issued by the Commissioner, Central Excise Customs, Vapi dated 17/7/2007 mainly on the ground that the product viz. 123 Brand Mouth Freshners does not amount to manufacture. In the said communication it is specifically mentioned that Under the circumstances, you are not eligible for the refund of the Cenvat Credit under notification No.5/2006 CE (NT) dtd.14.03.2006 issued under Rule 5 of Cenvat Credit Rules, 2004. Therefore, the application along with photo copies of relevant documents is returned herewith. Under the circumstances, in view of the aforesaid com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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