Disputed CENVAT Credit paid during Service Tax Regime can be claimed as cash refund

I find that the allegations in the show cause notice of taking irregular cenvat credit is based on a communication dated 30.02.2012 received from the Additional Commissioner, Customs & Central Excise, J & K, Jammu, stating that the several units in their jurisdiction located in Jammu & Kashmir appear to be not actually engaged in the manufacturing activities. I further find that the appellants have led evidence that they have received the inputs along with duty paying documents. Further, the appellants have made payments for receipt of inputs by cheque. Further, the appellants have manufactured finished products from the inputs and cleared the same on payment of duty, which is an admitted fact. Further, Revenue has not identified any alternate source of receipt of raw materials clandestinely. Further, the Division Bench of this Tribunal in the appeal of Abhay Chemicals along with Neeru Enterprises – 2019-TIOL-3071-CESTAT-CHD has held that Abhay Chemicals as well as other units are genuine units engaged in manufacture. Thus, the allegation of Revenue are vague and are proved wrong. Accordingly, I allow these appeals and set aside the impugned order. The appellants shall be entitled to consequential benefit in accordance with law.