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TMI Blog2016 (12) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... enue : Shri Sameer Chitkara, Authorised Representative ORDER Heard both sides. 2. This appeal is filed by the Revenue against OIA 58/2013(Ahd-II)CE/AK/Commr(A)Ahd dt 11.3.2013 passed by the Commissioner (Appeals), Central Excise, Ahmedabad II. 3. The brief facts of the case are that the Respondents are engaged in the manufacture of Vacuum Circuit Breaker and Control &&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said TSA after receiving the same in their factory. Alleging that the respondent had availed credit twice on the inputs viz., VIT, demand notices were issued to them for recovery of the credit Rs. 19,59,501/- during the period 2004-05 and 2005-06 with the proposal for penalty. On adjudication, the demand was confirmed and penalty imposed. Aggrieved by the said order, the respondent p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared by them for further processing on job work basis to M/s BMC Electroplast Pvt Ltd, Kolkotta. It is his contention that after the job worker utilised the VIT in or in relation to assembly of the final product viz., TSA alongwith other components procured by them, appropriate duty was discharged on the total value of TSA including the value of VIT by the job worker. It is his contention th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant could have followed the procedure laid down under Rule 3 (5) of Cenvat Credit Rules while clearing inputs as such viz., VIT but that itself cannot be the ground for recovery of Cenvat Credit on the said Input, which was received back by them from the job worker contained in the TSA, on which appropriate duty was paid by the job worker. I find that the Ld Commissioner(A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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