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TMI Blog2016 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the said rule. These documents were produced before the first appellate authority, as well as the adjudicating authority but the adjudicating authority did not take cognizance of the said documents. Tribunal being the last fact finding authority, after considering the documents which are produced thus hold that they indicate that the inputs and capital goods were received back within 180 days from the clearance to the job-worker. Provisions of Rule 4(5)(a) of Cenvat Credit Rules are fully satisfied and the impugned order to that extent is correct. As regards the inputs sent directly to job-worker for manufacture of final products, on a careful reading of the proviso to the said Rule 4(5)(a)(1) it contemplates that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excisable goods i.e., flexible packaging and are availing cenvat credit on the inputs used for such packaging. By show cause notice dated 31/05/2006 the respondent was directed to show cause as to why cenvat credit be not denied to them on the following grounds: (i) An amount of ₹ 14,88,335/- + education cess of ₹ 29,767/- availed as credit on the inputs which were stored outside the registered factory premises; (ii) Respondent has not received certain inputs/capital goods involving cenvat credit of ₹ 5,20,872/- + education cess of ₹ 1,400/- as the respondent had not received the said capital goods within 180 days as provided under Rule 4 of the Cenvat Credit Rules; (iii) respondent availed cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondent draws attention to the submissions made by them before the lower authorities. It is his submission that the inputs and the capital goods which were sent to job-worker and allegedly not received within 180 days is incorrect and submits photocopies of the various challans for the movement of inputs and capital goods on which the demand has been raised. He would submit that the materials which were sent out were received back and it can be evidenced from the said documents i.e. challans under Rule 4(5)(a) of the Cenvat Credit Rules and submits that every item was received within 30 days of the dispatch to the job-worker. As regards cenvat credit availed on the inputs sent directly to the job-worker, it is his submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rkers for further processing. 7. As regards inputs and capital goods sent to job-worker and not received within 180 days, I find that the learned counsel was correct in bringing to my notice that the appellant had prepared challans for movement of inputs, partially processing inputs and capital goods as provided under Rule 4(5)(a) of the Cenvat Credit Rules. The said challans indicate clearly that the goods were sent to Himachal Pradesh unit and received back by the appellant within 180 days as mandated in the said rule. These documents were produced before the first appellate authority, as well as the adjudicating authority but the adjudicating authority did not take cognizance of the said documents. In my considered view, Tribunal bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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