2016 (11) TMI 823

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..... refund will be governed by Section 11B of the Act. The second issue whether the appellant was required to reverse the cenvat credit on inputs in process which was destroyed in fire is also no longer res-integra and it has been held in the case Cc vs. Fenner India Ltd. [2014 (11) TMI 704 - MADRAS HIGH COURT] that the credit on inputs in process need not be reversed Appeal allowed. - APPEAL NO. E/2617/2012 - Final Order No.61509/2016 - Dated:- 7-10-2016 - Mr. Devender Singh, Member (Technical) Ms. Krati Somani, Advocate for the Appellant Shri R. K. Sharma, A. R. for the Respondent Per : Devender Singh This appeal has been filed against the Order-in-Appeal Nou 183/BK/GGN/2012 dated 27.04.2012 passed by the Commiss .....

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..... ll settled as per the following judgments: - Cc vs. Fenner India Ltd. [2014 (307) ELT 516 (Mad.)] - Themis Medicare Ltd. vs. CC [2014 (303) ELT 41 (Tri.Ahmd,)] - Hetoro Labs Ltd. vs. CCE [2015-TIOL-1849-CESTAT-Bang.] - Sreepathi Pharmaceuticals vs. CCE [2015-TIOL-1823CESTAT-Bang.] - cce vs. Cadbury India Ltd. [2015-TIOL-1407-CESTAT-Del.] She further argued that the lower authorities were not justified in rejecting the claim under Section 11B as the Larger Bench of the Hon'ble Tribunal in the case of BDH Industries Ltd. vs. CCE - 2008 (229) ELT 364 (Tri-LB) had held that all types of refund have to be filed under Section 11B of the Act. She also referred to the case of Automotive Metal Stampings Pvt. Ltd .....

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..... be governed by Section 11B of the Act. The same position particularly in respect of re-credit of cenvat credit has been reiterated in the case of Automotive Metal Stampings Pvt. Ltd, (supra). The second issue whether the appellant was required to reverse the cenvat credit on inputs in process which was destroyed in fire is also no longer res-integra and it has been held in following decisions that the credit on inputs in process need not be reversed. - CCE vs. Fenner India Ltd. (supra) - Themis Medicare Ltd vs. CCE (supra) - Hetoro Labs Ltd. vs. CCE (supra) - Sreepathi Pharmaceuticals vs. CCE (supra) - CCE vs. Cadbury India Ltd. (supra) 7. In view of the settled position on the above issues, the order of the .....

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