2024 (1) TMI 1116

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....sed 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 order, on the case investigated against M/s V.K Metal Works, ....

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....stomer 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) TMI 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....

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....Court on 04.12.2018; the impugned order was passed on 26.07.2022 i.e. during the pendency of the appeal. When 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....