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TMI Blog2024 (1) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... es. It was alleged that the different customers of M/s V.K Metal Works, Jammu have availed CENVAT credit without actually receiving the material as shown in the invoices issued by M/s V.K Metal Works, Jammu. The appellants, M/s Ecko Cables, are engaged in the manufacture of electric wires and cables, is one such customer. A show-cause notice dated 09.06.2011 seeking to deny credit of Rs.16,63,743/- was issued to the appellants and was confirmed by OIO dated 20.02.2015 and was affirmed by the Appellate Authority vide impugned order dated 26.07.2022. Hence, this appeal. 2. At the outset, Revenue has raised an objection stating that the CESTAT order, on the case investigated against M/s V.K Metal Works, Jammu, is under challenge before Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Omega Rolling Mills Pvt. Ltd. and M/s KEI Industries Ltd. etc. on the basis of Principal Bench's decision as cited above. She relies on the following cases: * Vinod Kumar Jain - 2018 (5) TMI 1515- CESTAT New Delhi. * Rachna Metal Industries Pvt. Ltd. - 2018 (11) EMI 973-CESTAT Allahabad. * Omega Rolling Mills Pvt. Ltd. - 2018 (7) TMI 2261- CESTAT Mumbai. * KEI Industries Ltd. - 2022 (4) TMI 1104- CESTAT New Delhi. * Bhupinder Steel Pvt. Ltd. - 2018 (4) TMI 1788- CESTAT Chandigarh. * Adhunik Alloys Ltd. - 2016 (344) ELT 426 (Tri. Chan.) * Shri Nirmal Kumar Aggarwal - 2009 (2) TMI 841- Punjab & Haryana High Court. * DCM Engineering Works - 2009 (2) TMI 842- Punjab & Haryana High Court. * Dutt MultimetalsPvt. Ltd. - 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to why such objection is being taken before this Bench. Moreover, as submitted by learned Counsel for the appellants, different Benches of the Tribunal have decided the cases of other customers of M/s V.K Metal Works as there was no stay. Therefore, I am of the considered opinion that no case has been made by the Department to keep this case pending. 6. Coming to the merits of the case, I find that the Principal Bench of the Tribunal, vide Final Order cited above, has found inter alia that copper scrap has been duly transported to factory of M/s V.K Metal Works at Jammu for which sufficient documentary evidence is available on record; Department has issued a show-cause notice to the appellants on the excitability of "copper keeth" thereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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