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2012 (12) TMI 346 - CESTAT, NEW DELHIBenefit of exemption under Notification No. 56/2002-C.E - AI claimed exemption under Notification No. 56/2002-C.E., dated 14-11-2002 as a unit situated in Jammu - As per this notification whatever duty is paid by AI through PLA is refunded to AI. Further the buyer of the product is able to take Cenvat credit of the duty paid by AI – alleged that such refunds were taken in respect of goods not manufactured in Jammu - Revenue is proposing to recover the refund amount both at the end of AI and at the end of the buyers shown in the invoices issued by AI – Held that:- Revenue’s argument that no processing was done in Jammu is not consistent with the observations recorded during the investigative visits. Arriving at the quantum of excise duty evasion done by the applicants requires much more” detailed hearing and examination of case records - demands confirmed at the supplier’s end and buyer’s end amounts to recovering the same amount twice once at the end of AI and again at the end of the buyers. A strict interpretation of the notification authorising refund and the Cenvat Credit Rules authorising taking of credit may result in such an outcome if the fraud made out by Revenue is held to be proved - waiver of pre-deposit allowed
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