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2019 (2) TMI 555 - CESTAT CHANDIGARHMaintainability of appeal - Rebate claim - Rule 18 of Central Excise Rules, 2002 - Held that:- The issue whether the appeal against the rebate claim came before this Tribunal in the case Venus International Vs. CCE [2013 (8) TMI 900 - CESTAT MUMBAI], where it was held that the appeal relates to rebate of excise duty and the order has been passed by the Commissioner of Central Excise (Appeals) and, therefore, such appeal is not maintainable before this Tribunal - the appeal is maintainable before this Tribunal as in this case the core issue for denial of rebate claim is that whether the appellant is entitled to claim Cenvat credit on the invoices issued by M/s SS Exports (one of the supplier of the goods). The case of the Revenue is that M/s SS Exports had no facility to manufacturer the goods in question, therefore, the invoices issued by M/s SS Exports are fake, consequently, on the said invoices, the appellant is not entitled to avail cenvat credit, consequently, rebate claim cannot be sanctioned to the appellant - Held that:- It is a fact on record that on the strength of ARE-I, the appellant has received the goods on the strength of the invoices issued by the M/s SS Exports, therefore, the burden lies on the Revenue to establish the fact that from where the appellant procured the goods in question, if they are not procured by M/s SS Exports, in these circumstances, when the export of the said goods has not been disputed by the Revenue. Therefore, as revenue has failed to establish the fact that from where the goods in question has been procured by the appellant, if not procured by M/s SS Exports, the benefit of doubt goes in favour of the appellant, therefore, the appellant is entitled to take Cenvat credit on the strength of the invoices issued by M/s SS Exports of the goods in question, as appellant is entitled to Cenvat credit, therefore, the question of denial for rebate claim does not arise. Appeal allowed - decided in favor of appellant.
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