2019 (10) TMI 1031

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....ative for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant being a 100% EOU stored the goods outside the factory premises on which the appellant had claimed exemption while imported the goods being a 100% EOU. The case was investigated by the DGCEI and it was found that the appellant have stored the imported goods outside the factory premises. The case o....

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....t approached the Jurisdictional Assistant Commissioner with their claim of cenvat credit, the same was rejected on the ground that there is no provision in Cenvat Credit Rules for allowing cenvat credit tp 100% EOU. The appellant filed an appeal before the Commissioner (Appeals) who rejected the appeal on the ground that the appellant being a 100% EOU was not entitled to cenvat credit prior to iss....

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....findings of the impugned order and further submits that since the case was investigated by the DGCEI, therefore, it appears that there is a fraud. He also submits that since the appellant have approached the Settlement Commission, it shows that there is fraud on the part of the appellant, therefore, whatever duty they have paid for the inputs they are not entitled for cenvat credit. 4. I have c....