TMI Blog2020 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the several units in their jurisdiction located in Jammu Kashmir appear to be not actually engaged in the manufacturing activities - Further, it is found that the appellants have led evidence that they have received the inputs along with duty paying documents. Further, the appellants have made payments for receipt of inputs by cheque. Further, the appellants have manufactured finished products from the inputs and cleared the same on payment of duty, which is an admitted fact. Further, Revenue has not identified any alternate source of receipt of raw materials clandestinely. The allegation of Revenue are vague and are proved wrong - Adjudicating Authority is directed to grant the refund of disputed cenvat credit in cash along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including cess) on the strength of invoice bearing nos.006 dated 4.7.2007 issued by the input supplier, M/s. Abhay Chemicals, Jammu. It was alleged that M/s.Abhay Chemicals, Jammu had not purchased raw materials from their stated suppliers and therefore they could not have manufactured any finished goods in the absence of procurement of raw materials, with the sole intent to facilitate undue cenvat credit to their buyers. 3. Shri Arun Goyal, ld. Counsel for the appellant assailing the impugned orders of both the Adjudicating Authorities urged that the goods were properly received under proper documents subject to onway checks at Toll/check posts, the goods were entered in the statutory records, that finished goods were manufactured and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Inspector of Factories, Annual Returns filed under ESI and EPF, audited financial statements for 3-4 years, permission letter of Inspector of Factories, Jammu, permitting installation of boiler, etc., has held that Abhay Chemicals was engaged in the production and regularly running their factory. Reliance was also placed on the plant based checks done by the Central Excise Department and mentioning the report of the jurisdictional Commissioner to the Chief Commissioner dated 21.05.2010. In this Report, it was reported that most of the consignment of raw materials were found entered at the toll barrier. The officers of DIC, Jammu have assessed and fixed the capacity of manufacturing units and have been regularly verifying the receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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