2012 (9) TMI 856

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..... Respondent. ORDER The appellant manufacture insecticides. They took Cenvat credit of excise duty on inputs and capital goods in relation to manufacture of final products. The appellant get some processes done at the job worker's premises from where the finished goods are directly sold by the appellant to the customers without receiving the same in their factory. The appellant had applied for an .....

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..... udicated by the Commissioner vide order-in-original dated 30-1-2012 by which the Commissioner confirmed the Cenvat credit demand of Rs. 45,56,207/- along with interest and imposed penalty of equal amount on the appellant under Rule 15(2). The demand for the balance amount was dropped by the Commissioner. Against this order of the Commissioner, this appeal along with stay application has been filed .....

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..... e been got processed by the manufacturer through job worker, that in view of this, the credit has been correctly taken, that the impugned order denying Cenvat credit is not correct, more so, when there is no allegation by the department that the inputs received by the job worker, instead of being used for intended purpose, had been illicitly diverted, and that in view of this, the requirement of p .....

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..... orker can not be said to have been sent by the manufacturer to the job worker. He, therefore, pleaded that the condition subject to which permission under Rule 4(6) had been given to the appellant had not been followed and therefore the appellant are not eligible for Cenvat credit in respect of inputs which had been sent directly to the job workers' premises and hence this is not fit case for waiv .....

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..... that the inputs must be sent by the manufacturer from his factory. In view of this, we are of the view that the appellant have prima facie case in their favour and hence the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived and recovery thereof is stayed till disposal of the appeal. The stay application is allowed. 6. Appeal to be listed in due course.
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