M/s. Pioneer Processing Versus CCE, Salem - Central Excise - CESTAT CHENNAI - Tri - Refund under Rule 5 of the CENVAT Credit Rules, 2004 deemed CENVAT credit on the grey fabrics - Held that - After considerable passage of time it is not possible for the appellant to produce such document which did not belong to the appellant - The merits of this case has to be seen against such factual matrix - Once it is agreed in principle that refund as per provisions of Rule 5 of CENVAT Credit Rules, 2004 ................................... Central Excise - Case Laws
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