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2018 (7) TMI 2261 - AT - Central ExciseCENVAT Credit - fraudulent availment of credit - it is alleged that unit is set up in Jammu with a mala fide intention to avail area based exemption provided under Notification No. 56/2002-CE dated 14.11.2002 and to pass on the Cenvat credit to the buyers of copper ingots - HELD THAT:- The consignment note issued by the transporter contained the reference of the invoice, quantity, description of goods etc. It is also found that the transport documents, evidencing movement of goods from the State of J & K to destination point has also been endorsed with proper certification. Thus, it is not the case of Revenue that the goods in question, during the disputed period were not transported from the factory of M/s VKM to the appellant’s manufacturing unit. Further, it is also found that based on the investigation conducted by the DGCEI in the premises of M/s VKM, the proceedings were initiated against the appellant, alleging fraudulent availment of Cenvat credit. Since, the order confirming the demands against M/s VKM has already been set aside by the Tribunal in VINOD KUMAR JAIN VERSUS C.C.E. & S.T. -JAMMU & KASHMIR AND OTHERS [2018 (5) TMI 1512 - CESTAT NEW DELHI] on the ground that it had manufactured the impugned goods in its factory, it is opined that the adjudged demands confirmed against the appellant cannot be sustained for judicial scrutiny. Appeal allowed - decided in favor of appellant.
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