2015 (10) TMI 842

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..... n to that. Once there is no deviation, learned Commissioner (Appeals) should have considered whether the concern which used liquid ammonia of the appellant for manufacture of nitrogen for onward transmission to the appellant was job worker. He has not done that. Had there been consideration the dispute on the allowability of CENVAT credit would have been reduced. There is no contradictory finding .....

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..... 7-9-2015 - Shri D.N. Panda, Judicial Member Shri M. Karthikeyan, Advocate : for the Appellant Shri B. Balamurugan, AC (AR) : for the Respondent ORDER: The short dispute as has been argued by learned counsel is that the appellant was principal manufacturer and it has engaged job worker. That job worker used liquid ammonia supplied by the appellant. The output thereof that cam .....

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..... nvoice was raised and excise duty was collected from their clients and the duty so collected was paid to Treasury. Such duty paid tools were used for clients. Therefore, there cannot be denial of the CENVAT credit of the duty paid which has legitimately gone to Treasury. 3. The order of the learned Commissioner (Appeals) does not deal with the specific pleadings made by the appellant in the ord .....

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