2018 (12) TMI 542

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..... M/s Gujarat Guardian Ltd against confirmation of demand of reversal of cenvat credit, interest and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that they had cleared certain raw material after availing cenvat credit to the job worker. The job worker availed Exemption Notification No. 214/86-CE and paid duty of the intermediate product while clearing the same to the appellan .....

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..... in the facts of the present case, the Tribunal rightly rejected the condition of the Revenue that the respondents should have reversed the cenvat credit taken before sending the goods to the job worker since the job worker had not followed the procedure of job work. It may not be out of place of mention here that what was earlier provision contained in Rule 57F(2)(b) is exactly the present provis .....

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