ROLLATAINERS LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the Order -in -Appeal whereby the Commissioner (Appeals) held that the refund claims of Rs. 8,17,694 allowed through Cheque is not admissible. However, the appellants are entitled for the refund through Cenvat account for Rs. 7,61,102.

(3.) The contention of the appellants is that the benefit of Modvat credit of Rs. 8,17,894 was denied to the appellant and the appellants challenged the denial of this credit and the Tribunal vide Final Order No. 697/99 -NB(SM) Dated 3.5.99 remanded the matter to the adjudicating authority. Adjudicating Authority allowed the Refund of Rs. 8,17,894. The Revenue filed appeal against his order on the ground that the appellants are not entitled for the refund in cash and the Adjudicating authority had not decided the issue in respect of Rs. 44,810 and Rs. 11,782 as per the direction of the Tribunal.