9911796707
TMI Blog2017 (4) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the refund is to be paid in cash - refund allowed - appeal allowed - decided in favor of appellant. - E/2519/2011-EX[DB] - A/52151/2017-EX[DB] - Dated:- 7-3-2017 - Mr. (Dr.) Satish Chandra, President And Shri. V. Padmanabhan, Member (Technical) Sh. S.S. Dabas, Advocate for the Appellant Sh. G.R. Singh, DR for the Respondent Per V. Padmanabhan The present appeal is directed against the Order-in-Appeal no.162/2011 dated 28.7.2011. The appellant is a Government of Madhya Pradesh undertaking and are engaged in the production and distribution of electricity. The appellant also undertakes the work of erection of towers for drawing transmission lines. For this purpose, they carried out the activities such as cutting, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant on inputs during the time when Central Excise Duty was being paid on the final products at the insistence of department. Hence, the credit taken is in order. Therefore, the view taken by the Commissioner (Appeals) is without basis. ii. Since, the activity undertaken by the appellant has been held to be not amounting to manufacture, the duty paid is required to be refunded. The appellant is not undertaking any activity at the moment requiring the payment of Excise duty. Consequently, no useful purpose will be served by re-crediting the refund to the modvat account. Hence, they prayed that the refund may be allowed in cash. 4. The ld. DR reiterated the impugned order. He also submitted that since the disputed amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Consequently, no useful purpose will be served by allowing re-crediting into the modvat credit account. 7. It is settled law that there is no prohibition under Central Excise Act, 1944 or the rules made there-under for cash refund of duty paid by utilization of Modvat/Cenvat credit. Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit. Such view finds support in the Tribunal decision in the case of Commissioner of Central Excise, Jalandhar Vs. Kochar Sung-UP Acrylic Ltd.-2010 (259) ELT 713 (Tri. Del.). The same view also has been followed in many other decisions. In view of the fact that the appellant is not in a position to utilize the credit, the refund is to be paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
