LAWS(HPH)-2015-9-179

SABOO TOR (P) LTD Vs. COMMISSIONER CENTRAL EXCISE

Decided On September 22, 2015
Saboo Tor (P) Ltd Appellant
V/S
COMMISSIONER CENTRAL EXCISE Respondents

JUDGEMENT

(1.) The appeal stands admitted on the following substantial questions of law:

(2.) Appellant's entitlement to refund of CENVAT Credit is not in dispute. Orders dtd. 26/10/2006, passed by the Commissioner (Appeals) as also that of the Assistant Commissioner, are evidently clear. Such fact is also not disputed before this Court.

(3.) Rule-5 of CENVAT Credit Rules, 2004, reads as under: