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TMI Blog2018 (1) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... n 73/2006 is for the importer who has complied with the conditions of target plus scheme. The said notification nowhere states that the inputs which are dispatched for manufacturing by the importer to their job workers, cenvat credit needs to be denied. Appeal allowed. - E/85081/17-Mum - A/91638/2017 - Dated:- 21-12-2017 - Mr. M. V. Ravindran, Member ( Judicial ) Shri Vinod Awtani, C.A., for appellant Shri S.J. Sahu, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No.SK/333/TH-II/2016 dated 17.10.2016. 2. Heard both sides and perused the records, 3. On perusal of the records, it transpires that the issue is regarding denial of cenvat credit to the appellant he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be ineligible. The appellant contested the show cause notice on merits. The adjudicating authority confirmed the demand raised along with interest and also imposed penalty. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority, after following due process of law, came to a conclusion that the cenvat credit availed on one set of Bills of Entry wherein inputs were by Ajanta Pharma Ltd. and the applicable customs duty was discharged and the material was transferred to the appellant on the finding that when there is no dispute as to the receipt of the material, consumption thereof, the cenvat credit cannot be denied. Revenue has not filed any appeal on this part of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misinterpreted as the said proviso is applicable only in respect of merchant exporter, while the case in hand, Ajanta Pharma Ltd. is a manufacturer of the inputs which are imported are dispatched to the appellant for job working and manufacturing of final products which are exported by Ajanta Pharma Ltd. He then draws my attention to the definition of merchant exporter under the Import-Export Policy, para 9.40. 7. On careful consideration, I find that both the lower authorities in the issue before the Tribunal have misdirected their findings. The issue in this case is regarding availment of cenvat credit of the CVD paid on the inputs imported by Ajanta Pharma Ltd. subsequently dispatched to the appellant for manufacturing final product u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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