2018 (7) TMI 2261

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....god, Asst. Commr (AR) ORDER Per: S.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....

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....nputs and thus, availment of credit on the 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 sa....

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....emand cannot be sustained in view of the order 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....