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TMI Blog2017 (10) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... udgement of the Hon ble High Court of Karnataka in the case of Slovak India Trading Co. [2006 (7) TMI 9 - KARNATAKA HIGH COURT], on the issue, will support the case of appellant being an identical issue, where it was held that Refund of credit is admissible, when there was no manufacture in the light of closure of factory and he has come out of Modvat scheme - demand set aside - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that the appellant before the lower authorities has relied upon the judgement of the Hon ble Gujarat High Court of Karnataka in the case of Slovak India Trading Co. 2006 (201) ELT 0559 (Kar.) and on the decision of this Bench in the case of Shalu Synthetics P. Ltd. Vs. CCE ST Vapi vide Order No. A/11053/2014 dated 10.06.2014. Both the lower authorities have rejected the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Trading Co. (supra) has been properly addressed to by the first appellate authority and he supports such view, accordingly, he submits that the impugned order is correct and the appeal needs to be rejected. 7. I find that the appellant had filed the refund claim in respect of Cenvat credit which could not be utilized by him may be due to manu reasons, and the unit got closed. The similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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