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TMI Blog2015 (12) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority had held that CENVAT credit of ₹ 35,445/- was not admissible and therefore not eligible for refund. There is no discussion about this in the order of the Commissioner (Appeals) and even in the appeal memorandum, no submissions have been made. On going through the table wherein eligibility has been considered, it is seen that in respect of three invoices credit has been disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Mr Mehrdesmuk, Adv. For The Respondent : Mr N Jagdish, Superintendent (AR) Order per: B.S.V. MURTHY In all the three appeals, issue involved is common and all the three appeals are challenging a common order. Therefore all the appeals are taken together and a common order is passed. 2. Brief facts of the case are that the appellants are registered for providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It was further held that the appellants had paid the duty for domestic clearances in cash instead of utilizing the CENVAT credit and hence it cannot be said that the appellants were not in a position to utilize the CENVAT credit as envisaged in Rules 5 of the CCR. Accordingly the claims were rejected. Appeals filed by the appellants were also rejected. 3. In this case, appellants were provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal would show that even in the cases like that of the appellant, the refund has to be allowed. Accordingly, the rejection on the ground that appellant should have utilised the credit cannot be accepted. It is also noticed that both the lower authorities have not even considered the Tribunal's decision and distinguished. 5. Further the original authority had held that CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority may please consider this aspect. Two amounts of ₹ 809/- and ₹ 2971/- have been disallowed on the ground that the refund claim related to one month whereas invoices related to three months. This observation is correct. 6. In the result, appeals are allowed subject to the observations hereinabove and the matters are remanded to the original adjudicating authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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