2018 (3) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate For The Respondent : Shri G.R. Singh, DR ORDER Per Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in- Original No. 25/2016 dated 08.09.2016. The period of dispute is April 2010 to July 2014. 2. The brief facts of the case are that the appellant has its unit in Haridwar where the appellant was enjoying area based exemption as per notification no. 50/2003 date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is entitled for the Cenvat Credit. It is the submission of the ld. Counsel that this is the first instance when the raw material have gone to Haridwar for the exigency of the business. From where it was found that raw material was not required, so it was diverted to Malanpur by endorsing the investigation. He submits that there is a procedural lapse in the instant case, but sustainable....