2011 (3) TMI 261

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..... orker within 180 days stipulated under Rule 4 (5) (a) of the CENVAT Credit Rules, 2004 - Hence,the appeal is allowed in favour of assessee. - E/S/403/10 & E/776/10 - Final Order No. 482/2011 - Dated:- 18-3-2011 - Dr. Chittaranjan Satapathy, JJ. Shri N.Rajagopalan, Consultant For the Appellants Shri C.Rangaraju, SDR For the Respondent Heard both sides. The entire case of the de .....

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..... f any of the provisions of the CENVAT Credit Rules. 2. Ld. SDR fairly states that no verification has been made as to whether any amount has been received from the job worker by the appellants nor is there any evidence on record except for the issue of debit notes. In view of the factual position of the case that no payment has been received from the job worker, nor any evidence has been gathe .....

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