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TMI Blog2016 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No. 54594/2016 - Dated:- 28-10-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Sh. Yogesh Agarwal, AR for the Revenue Sh. Ankit Totuka, Advocate for the Respondent - Assessee ORDER Per B. Ravichandran The Revenue is in appeal against order dated 12.11.2012 of Commissioner (Appeals), Jaipur. The respondents-assessee are engaged in the manufacture of Copper Cathode and were availing cenvat credit on inputs and capital goods in terms of Cenvat Credit Rules, 2004. They were sending copper concentrate, Cathode (secondary), Anode Scrap etc. for conversion into copper to M/s SWIL Limited, Bharuch on job work basis. The department entertained a view that the respondents-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN it is not clear as to how much quantity was retained by the job worker and what was amount of cenvat credit involved in the inputs retained. The demand in the present case was worked out on the amount deducted by the appellant from the Tolling charges of job worker, which is not the amount of cenvat credit attributed to the inputs retained by the appellant. Further, I also find that appellant had removed/ sent waste of the copper i.e. Copper concentrate, Liberation Cathode (secondary), Copper bearing jam, ladle skull, flush Furnace converter slag, Bosch tank dust, Scrubber dust (wire bar plant), Revert and anode scrap etc. for conversion into copper which is classifiable under chapter heading No. 7404.90 of the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act in the SCN. Further, demand has not been raised by invoking the provisions of proviso to Section 11A(1) of the Act. Therefore, I hold that demand is time barred in absence of allegation of suppression of facts being spelt out in the notice . 5. In view of the clear finding that the department did not identify which type of inputs were retained by the job worker it is not at all tenable to invoke Cenvat Credit Rules, 2004 to demand and recover certain amount of credit. We find the proceedings against the respondent are devoid of merit as well as hit by time bar. The present appeal against the impugned order has no merit. Accordingly, the same is dismissed. The Cross-appeal filed by respondent is also disposed of. ( Pronounced on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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