2014 (3) TMI 308

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..... an action on the part of the department seems to be erroneous inasmuch as if the assessee is being granted permission from 2003 to 2008 and nothing found against the assessee as to mis-utilisation of such permission, they are also no findings as to the fact, that accounting of the goods cleared from the assessee’s factory were in accordance with law and the final products cleared from the job wor .....

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..... ected against Order-in-Original No. Permission/01/Transpek/T/2012-13, dated 4-10-2012 vide which, the ld. Commissioner as an adjudicating authority has rejected the application filed by the appellant on seeking permission for clearance of final products from the premises of job worker under Rule 4(6) of the Cenvat Credit Rules, 2002. 2. After hearing both sides for some time, I find that ordinar .....

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..... Rule 4(6) would not apply to zinc hydroxide which is a final product and not a processed input. 4. Coming to such a conclusion, permission was denied which travelled up to the Tribunal in the first round of litigation and it was remanded back to the ld. Commissioner to decide the issue on merits. In the current impugned order dated 4-10-2012 the ld. Commissioner has recorded the following findin .....

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..... be erroneous inasmuch as if the assessee is being granted permission from 2003 to 2008 and nothing found against the assessee as to mis-utilisation of such permission, they are also no findings as to the fact, that accounting of the goods cleared from the assessee s factory were in accordance with law and the final products cleared from the job worker s premise being correct, I find rejection of .....

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..... for not permitting the appellant to clear the finished goods manufactured at the job worker s premises under the provisions of Rule 4(6) of the Cenvat Credit Rules, 2004 which was granted to the appellant from the year 2003 to 2008. 7. In view of the above findings, in the peculiar facts and circumstances of this case, I set aside the impugned order and allow the appeal. (Dictated and pronounc .....

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