2015 (2) TMI 958

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..... missioner (Appeals) held that the respondents are entitled to take Cenvat credit on supplementary invoices issued by job workers. 2. The brief facts of the case are that the respondents got excisable goods manufactured from the job workers. During the course of investigation, it is revealed that the job workers are not paying duty on the goods supplied to the respondent and have not amortized cos .....

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..... b) of the Cenvat Credit Rules, 2004 are not applicable to the facts of this case. 3. Aggrieved by the same, the Revenue is before me. 4. The learned A.R. who submits that in this case it is alleged in the Show Cause Notice that the respondent had suppressed the fact and the same has been affirmed by the adjudicating authority in the adjudication order that suppliers have suppressed the fact ther .....

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..... b workers have not suppressed the facts and the allegation of suppression was discharged. In these circumstances when the complete finding is on record and nothing contrary has been proved by the Revenue, in these circumstances the impugned order has not infirmity which requires no intervention. The same is upheld and the appeal filed by the Revenue is dismissed. (Dictated in Court.)
Case law .....

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