2018 (3) TMI 682

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..... cate 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 dat .....

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..... he 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 sustainabl .....

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..... lant destination and the business deal was over. For the further occasion, the appellant is responsible for the so called procedural mistake. When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit. 7. In the light of the above discussion, we find no reason to interfere with the impugned order. Same is sustained. In the res .....

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