working somewhere". He asserted
that, after its alleged closure, the factory was reported to have worked
WP(C) 4179/2011 Page ... vouchers, purporting to
reflect sale of the machinery at the Badarpur factory, after closure
thereof. The said vouchers were exhibited
plaintiff.
ix. Whether the loss due to the closure of the factory
is due to the orders of the public authorities and if so,
whether ... policy.
7.5. The contention of the defendant that the closure of the factory
was due to the public orders and therefore, any loss sustained
refund
of balance of unutilized credit arising on account of closure of
factory.
ii. there is nothing in Section 11B of the CEA from which ... accumulated cenvat credit cannot be refunded in cash
on account of closure of factory.
iii. the appellant had to stop its manufacturing operations
October, 1967, the management issued a notice
declaring a closure of the factory, and sent a copy of it to
the Chief Inspector of Factories ... that the closure which took place on June 8, 1960
was not a bona fide closure. It was held that the closure
was genuine
cash
refund of accumulated credit lying un-utilised on account of
closure of factory/ stopping of activity/ inability to use, is
admissible. He invites ... Full Bench-CEXA.13.2007+2.doc
account of closure of factory was permissible. It, therefore,
allowed the appeal of Jain Vanguard/the assessee and reversed
cash
refund of accumulated credit lying un-utilised on account of
closure of factory/ stopping of activity/ inability to use, is
admissible. He invites ... Full Bench-CEXA.13.2007+2.doc
account of closure of factory was permissible. It, therefore,
allowed the appeal of Jain Vanguard/the assessee and reversed
there was stoppage
of work and closure thereby leading to unemployment, there was no
dejure closure of the factory or stoppage of work. The workmen ... valid closure on
15.4.1998, it cannot be said that during the period from 15.4.1998 to
10.1.2008 there was a valid closure of the factory resulting
cash
refund of accumulated credit lying un-utilised on account of
closure of factory/ stopping of activity/ inability to use, is
admissible. He invites ... Full Bench-CEXA.13.2007+2.doc
account of closure of factory was permissible. It, therefore,
allowed the appeal of Jain Vanguard/the assessee and reversed
closure. Thereafter, considering
the materials placed before it, the 1st respondent had affirmatively considered
the application and ordered closure of the factory of the Management ... 15678-21981/2023
the factory cannot be implied to mean that the factory was under deemed
closure even before permission was sought for from
closure. Thereafter, considering
the materials placed before it, the 1st respondent had affirmatively considered
the application and ordered closure of the factory of the Management ... 15678-21981/2023
the factory cannot be implied to mean that the factory was under deemed
closure even before permission was sought for from
