TMI Blog2022 (4) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal had already decided, by a detailed order in VINOD KUMAR JAIN VERSUS C.C.E. S.T. -JAMMU KASHMIR AND OTHERS [ 2018 (5) TMI 1512 - CESTAT NEW DELHI] , that this allegation is not true and VKM had manufactured copper ingots. Therefore, no basis remains for denial of Cenvat credit to the appellant/assessee herein. Consequently, the imposition of penalty upon the assessee and Shri Anil Gupta, Director of the assessee also cannot sustain. The impugned order dated 26.09.2013 cannot be sustained - appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO. 50149-50150 OF 2014 - FINAL ORDER NO. 50359-50360/2022 - Dated:- 22-4-2022 - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Bipin Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50150 of 2014 is filed by Shri Anil Gupta, the Director of M/s KEI Industries [ assessee ]. 3. The facts of the case, in brief, are that the assessee is engaged in manufacture of electric wires and cables and winding wires of copper falling under Chapter 8544 of Central Excise Tariff Act, 1985 and is registered with the Central Excise Department. It avails the benefit of Cenvat credit under Cenvat Credit Rules, 2004. The assessee purchased copper ingots during the period 2005-2006 from M/s V.K. Metal Works [ VKM ], Jammu and sent them directly to its job workers for converting them into copper wire rods. It received and used the wire rods to manufacture electric wires and cables. The assessee availed Cenvat credit on the invoices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d others, we have already held that VKM had duly manufactured copper ingots from copper scrap and cleared the same from their unit on appropriate payment of Central Excise duty. There is ample evidence on record that all the recipients of copper ingots had duly received the same in their respective units and utilized the same in the manufacture of finished goods which these units cleared on payment of appropriate Central Excise duty. There is neither any allegation nor findings that the manufacturers in question had procured the copper ingots which they utilized as raw material from any other alternative source. We therefore hold that all the appellants had correctly availed utilized Cenvat credit on copper ingots which they had received fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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