9911796707
TMI Blog2018 (7) TMI 2261X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Mohanty This appeal is directed against the impugned order dated 28.11.2017 passed by the Commissioner (Appeals) GST & CX, Mumbai. 2. Brief facts of the case are that the appellant, having its factory in Tarapur Industrial Area, Dist. - Thane, Maharashtra, is engaged in the business of manufacture of copper bars, copper rods, copper wire and copper strips, falling under Chapter 74 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the invoices is not proper and justified. Accordingly, the department proceeded against the appellant for denial of fraudulent Cenvat benefit availed by it. The matter was adjudicated vide order dated 11.01.2017, wherein Cenvat Credit amounting to Rs.19,11,382/- was disallowed and interest liability was confirmed on the appellant. Besides, the said order also imposed equal amount of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 23.05.2018 of the Tribunal. Further, learned Consultant also submitted the consignment notes in support of the claim of the appellant regarding movement of goods from the State of Jammu & Kashmir to Tarapur, Maharashtra. Thus, learned Consultant submits that since the disputed goods were received, accounted for and utilized in the manufacture of final product, Cenvat benefit cannot be den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted by the DGCEI in the premises of M/s VKM, the proceedings were initiated against the appellant, alleging fraudulent availment of Cenvat credit. Since, the order confirming the demands against M/s VKM has already been set aside by the Tribunal vide order on 23.05.2018 on the ground that it had manufactured the impugned goods in its factory, I am of the view that the adjudged demands confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
