TMI Blog2018 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods have reached the appellant destination and the business deal was over - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - appeal dismissed - decided against appellant. - Appeal No. E/53086/2016-EX[DB] - Final Order No. 56989/2017 - Dated:- 22-9-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial the duty was paid so the appellant has claimed the Cenvat Credit on final product at Malanpur which was not allowed by the appellant. Being aggrieved the appellant has filed the present appeal. 3. With this background, we have heard Shri Arvind Arora, Advocate for the appellant and Shri G.R. Singh, DR for the respondent. 4. The Ld. Counsel for the appellant submits that the raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules 2004 there is no provision for the endorsement of the vouchers. 6. After hearing the above submission and on perusal of the record, it appears that in the Cenvat Credit Rules 2004 there is no word endorsement of the vouchers . The appellant has not produced any case law where area based exemption was entitled to claim the Cenvat Credit. In the instant case, raw material was purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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