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TMI Blog2021 (11) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... nd scrap has to be compensated by reversing equivalent credit taken on the virgin metal, demand if any on waste and scrap has to be raised against the manufacturer job worker and not upon the raw material supplier. Appeal allowed - decided in favor of appellant. - Excise Appeal No.584 of 2010-DB - A/12507/2021 - Dated:- 16-11-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri. Dhaval Shah,, Advocate for the Appellant Shri. Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER This appeal has been filed by the M/s. Voltamp Transformers Ltd against demand of Central Excise duty interest and imposition of penalty. The appellants are engaged in manufacture of transformers. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue however Commissioner Appeal vide Order-In-Appeal No. VAD-EXCUS-01-APP-085-2020-21 Dated 27.08.2020 set aside the said demand. He further pointed out that an appellant s own case the similar demand against the appellant has been set aside by the tribunal. 2013-TIOL-629-CESTAT-AHM-Voltamp Transformer Ltd Vs CCE. Vadodara-II 2015 (329) ELT (Ti. - Ahmd.) -Voltamp Transformer Ltd Vs CCE. Vadodara-II CESTAT Order No. A/11149/2013 Dated 06/09/2013-Voltamp Transformer Ltd Vs CCE. Vadodara-II CESTAT Order No. A/12290/2017 Dated 16/08/2017-Voltamp Transformer Ltd Vs CCE. Vadodara-II CESTAT Order No. A/11977-11981/2017 Dated 16/08/2017-Voltamp Transformer Ltd Vs CCE. Vadodara-II 3. Learned AR relies on the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002 and the liability to pay duty is on the person who produces or manufacturer any excisable goods in terms of Rule 4 of the said rules and duty liability has to be discharged in the manner provided for in rule 8 of the said rules. The liability to pay excise duty and the manner of payment of duty are governed by Rules 4 and 8 of the Central Excise Rules. They are not, in any way, altered or changed by the CENVAT Credit Rules, 2004 which deals with allowing of CENVAT Credit. The CENVAT Credit Rules, 2004 does not create any liability to pay excise duty under any of its provisions. It provides for reversal of credit in case the credit has been taken wrongly. Therefore, under rule 4(6) of CENVAT Credit Rules, 2004 only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities have not accepted this fact and held that the provisions of Rule of 4(5)(a) of CENVAT Credit Rules envisages the receipt of entire goods back from the job workers. In my view, the said findings are not in consonance with the law as has been laid down by the Tribunal in the case of Bharat Radiators Ltd (supra), Vema Metal Conductors Ltd (supra), Tata Motors Ltd (supra). I find that the judgment of the Tribunal in the case of Tata Motors Ltd (supra) is a Division Bench judgment and they have relied upon the decision in the case of Bharat Radiators Ltd and have recorded in Para 7 the following findings:- 7. We find that Tribunal in the case of Bharat Radiators (supra) held that the credit cannot be denied in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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