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1 - 10 of 26 (0.43 seconds)The Central Excise Act, 1944
Section 140 in The Central Excise Act, 1944 [Entire Act]
The Central Goods and Services Tax Act, 2017
M/S Banswara Syntex Ltd vs Cce, Jaipur-Ii on 7 May, 2015
12. Learned Advocate for the Appellant rebutted the citations by the DR.
According to learned Advocate for appellant, the reliance placed by learned
DR on cases of BHEL (supra), Mylan Laboratories (supra), Banswara Syntex
Ltd (supra) & Tecumseh Products India (supra), not correct in view of the
case of Bosch Electrical Drive India Pvt Ltd (supra) and Emami Cement Ltd
(supra) and reiterated that Coordinate Benches have been consistently
holding that the appellants would be eligible for cash refund of Cenvat
credit.
Jagdamba Polymers Ltd. vs Commissioner Of Central Excise ... on 19 December, 2006
They also relied on the decision of Tribunal in case of
Jagdamba Polymers Ltd vs CCE, Ahmedabad (supra) in support of their
argument that failure to reflect Cenvat credit balance in ER-1 return is only
a procedural omission and credit should not be denied on this ground. They
have mainly emphasized that the department has not challenged the
legitimacy of impugned credit.