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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 ..... at, as submitted by learned Counsel for the appellant, there is no stay granted by Hon ble High Court of Jammu Kashmir Ladakh; Tribunal has decided cases of similar customers of M/s V.K Metal Works even after the issue was under challenge as there was no stay granted - no case has been made by the Department to keep this case pending. Department has issued a show-cause notice to the appellants on the excisability of copper keeth thereby indirectly accepting that there was manufacturing activity and that the Department cannot take the stand that there was no manufacturing activity. It is also found that the Principal Bench relied on the case of R.A Castings Pvt. Ltd. [ 2008 (6) TMI 197 - CESTAT NEW DELHI] upheld by Hon ble Allahabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pts of raw material and manufacture and have fraudulently passed on CENVAT credit to various parties. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther submits that Tribunal has decided the cases of other customer like Rachna Metal Industries Pvt. 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 Engin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department had no objection for decision at the Appellate Authority level, there is no reason as 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; De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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