9911796707
TMI Blog2017 (5) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Rule 3 (5A) of the CCR, 2004, are not attracted - appeal allowed - decided in favor of appellant. - E/264/2011-EX[SM] - FINAL ORDER NO. 70408/2017 - Dated:- 23-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Aalok Arora, Advocate, for Appellant Shri D. K. Deb, Assistant Commissioner (AR), for Respondent ORDER The issue in this appeal is, whether the appellant-asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said order, the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order, was pleased to set aside the demand prior to 16/05/ 2005, but confirmed the demand for the period on or after 16th of May, 2005, along with interest and penalty at the applicable rate as applicable from time to time. Thus partly relief was given as Rule 3 (5A) of the Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of payment of duty by appellant the same was available as credit to the job worker who would have ultimately paid lesser duty on the return of the remade Brass Tubes to the appellant. Accordingly, he prays for allowing the appeal with consequential benefits. 4. The ld. A. R. for Revenue relies on the impugned order. 5. Having considered the rival contentions and on perusal of record, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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