2017 (9) TMI 1742

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..... . (A.R.) for the respondent JUDGEMENT Per SHRI P.K. CHOUDHARY The facts of the case in brief are that the appellants are engaged in the manufacture of insecticides, Mosquito liquidator, classifiable under Chapter 38 of Central Excise Tariff Act, 1985 and availing the benefit of the Area Based Exemption , Notification No. 32/99-CE dated 8/7/1999. The appellant filed this appeal against the reje .....

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..... ." 4. On plain reading of para 2B it is clear that the manufacturer would utilise the whole of Cenvat Credit first and thereafter will pay the amount by cash which would be refunded. 5. The Adjudicating authority confirmed the demand of Rs. 1,54,620/- under Rule 14 of the Cenvat Credit Rules, 2004, after deduction from the refund amount which was upheld by the Commissioner (Appeal). The Ld. Coun .....

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