9911796707
TMI Blog2005 (8) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... is petition under Section 35 H(1) of the Central Excise Act, 1944 has been preferred on behalf of the Revenue raising a doubt relating to legality and propriety of the order dated 30th April, 2002, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata (hereinafter to be referred as 'CEGA Tribunal') in Appeal No. E-680/2001. By the said order, the CEGA Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and fifty only) for payment through cheque, ordered that the balance amount of Rs. 39,353.51 (rupees thirty nine thousand three hundred fifty three and fifty one paise only) be made available to CENVAT Account, it having been debited by the respondent from its MODVAT Account. The respondent M/s. Ashok Arc, Dhanbad, initially moved in appeal before the Commissioner (Appeals), Customs & Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final products towards payment of duty of excise on any of the following : (a) On any of the final products in the manufacture of the final products; or (b) On the waste, if any, arising in the course of manufacture of the final products; or (c) On the inputs themselves if such inputs are removed as such under sub-rule (3) to Rule 57F. 4.In this petition, the Revenue has raised the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Andhra Pradesh High Court in the case of Deccan Sales Corporation, reported in 1982 (10) E.L.T. 885, as noticed by the CEGA Tribunal and, in fact, no credit account is being maintained by the respondent on account of raising of exemption limit. As the respondent will not be in a position to utilise the credit, the CEGA Tribunal has rightly held that the Revenue should refund the amount to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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