9911796707
TMI Blog2016 (12) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... ere sent to the job workers premise. There is no issue of non-receipt of goods back from the job worker factory within 180 days. When the attention of the authorities were drawn to the provisions of Rule 4(5)(a) of the Cenvat Credit Rules which permit such sending of inputs to the job workers factory for processing, the Revenue shifted its stand and denied the credit on the ground that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence of any positive suppression or misstatement on the part of the appellant reflecting upon any malafide on their part. As such, I am of the view that the demand is also barred by limitation. Appeal allowed - decided in favor of appellant. - Appeal No. E/50503/2016-EX(SM) - Final Order No. A/54256/2016-SM(BR) - Dated:- 18-10-2016 - Ms. Archana Wadhwa, Member (Judicial). Ms. Priyank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods received back by the appellant from job worker were to the tune of 12.326 MT and as such there is no correlation between them. The appellant had explained that scrap were generated to the extent of 1.479 MT which was removed on payment of duty and the balance quantity of 0.445 MT was the burning loss. However, Commissioner (Appeals) rejected the appeal by observing that in terms of the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue shifted its stand and denied the credit on the ground that there is no evidence of receipt back of goods within a period of 180 days. 4. When the above allegation was not the subject matter of the show cause notice, there is no requirement on the part of the assessee to produce the evidence to that effect. Further, the Commissioner (Appeals) by observing so, has travelled beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
