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TMI Blog2017 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... , Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by M/s United Cable Industries is directed against Order-in-Appeal No.33/CE/APPL/NOIDA/2007 dated 30/03/2007 passed by Commissioner of Customs & Central Excise (Appeals), Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Electric Wires & Cables. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the appellants were directed to pay interest of Rs. 13,659/-. Aggrieved with the said order the appellants preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 30/03/2007 wherein he has held that the credit was taken prior to receipt of input and such taking of credit was against provisions of Rule 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to the job workers and were received after processing and were used in the manufacture of final product and final products were cleared on payment of duty. 4. Heard the ld. Counsel for the appellant, who has submitted that during the period of Modvat credit, there were instructions issued by CBEC that the inputs could be directly sent to the job workers and that admissibility of Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Appeal dated 30/03/2007. 6. Having considered the rival contentions and on perusal of the facts on record, we find that it is settled principles of law that Cenvat credit cannot be denied for the reason that the inputs were directly sent to the job workers particularly when the inputs were received after processing and were brought into the factory and duty on the final product was paid. We, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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