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TMI Blog2019 (1) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter is fully covered by the decision in M/s. Dynamic Dish India Ltd. [2013 (10) TMI 943 - CESTAT BANGALORE] - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.: E/40020/2013 - Final Order No. 40131/2019 - Dated:- 14-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. P. Jayalakshmi, Advocate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench : The issue in dispute concerns denial of CENVAT Credit taken on iron scrap generated at the appellant s end as job workers for M/s. BHEL, Tiruchirapalli. 2. Proceedings had been initiated against the appellant on the ground that they had not taken CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fully covered by the decision in M/s. Dynamic Dish India Ltd. (supra). The relevant portions of the said decision are reproduced as under : 3. On further enquiry, it was noticed that the assessee was a job worker to M/s. BHEL and had received an order to do the job work on the materials supplied by them. It was further observed that after completion of the said job work the principal manufacturer evaluates the quantity and value of material used for the job work and further evaluates the value of unused quantity of raw material which is leftover with the assessee and the same is treated as scrap sold to the assessee. The value of scrap is deducted from the job work charges to be paid to the assessee for carrying out job work. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who did not feel the need for any investigation. However, when the department filed an appeal, the Commissioner (A) came to the conclusion that the verification/investigation which was not felt as a necessity at the time of issue of show cause notice or at the time of adjudication by the original adjudicating authority was required. This conclusion was reached only because he did not believe the assessee. The whole system of collection of indirect taxes is based on the trust placed on the assessee and the assessee has to do the self-assessment and considering whether a particular item is input or not, whether credit is admissible or not, and same can be used or not is a part of assessment process. That being the situation, if an assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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