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TMI Blog2024 (3) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... for job work, the provisions of Rule 4(5)(a) are not attracted, as in such case, at best, the rate of duty as per Central Excise Tariff will be applicable. The provisions of Rule 4(5)(a) are not attracted in the facts and circumstances of the present case. Accordingly, impugned order is set aside and appeal is allowed. Appellant shall be entitled to consequential benefits, in accordance with law. As appeal is allowed on merits, the ground of limitation is left open. Appeal allowed. - HON'BLE Mr. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) Shri P. Venkata Prasad , CA for the Appellant Shri K. Srinivas Reddy , AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] Heard the parties. 2. The issue involved in this Appeal is whether the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, SCN dt.12.10.2017 was issued invoking extended period of limitation, demanding reversal of Cenvat credit of Rs.74,06,480/- with further proposal to demand interest and penalty. Appropriation of Rs.19,14,774/- was also proposed. 5. The SCN was adjudicated on contest and the proposed demand was confirmed along with interest and penalty. In the first round, the Commissioner (Appeals) had remanded the matter for verification of facts as the appellants had contended that with respect to some of the inputs, they had not taken credit in their books as such inputs are used for manufacture of exempted goods. It was also the case of the appellant that the SCN has been raised without proper verification and wherein, with respect to propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r partially processed raw material. In fact, the raw material after receipt is charged in the furnace for primary melting and thereafter, they get electrodes. These electrodes are again put in the furnace for secondary melting and they obtain ingots. Such ingots are again subjected to forging hitting the metal and pressing, and resultantly they get slabs. It is these slabs (intermediate goods), which the appellant sent for job work for conversion into plates/rings/wires etc., by rolling process. It is further urged that these facts are not disputed. 8. Learned Counsel further urges that Rule 4(5)(a) of CCR is attracted only when raw material is sent to job work as such or partially processed raw material. In the facts of the present case, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed raw material are sent to the job work or for further processing, etc. But where the manufacturer has manufactured finished goods/intermediate goods, which have been sent for job work, the provisions of Rule 4(5)(a) are not attracted, as in such case, at best, the rate of duty as per Central Excise Tariff will be applicable. 12. In view of my findings and observations, the provisions of Rule 4(5)(a) are not attracted in the facts and circumstances of the present case. Accordingly, impugned order is set aside and appeal is allowed. Appellant shall be entitled to consequential benefits, in accordance with law. As appeal is allowed on merits, the ground of limitation is left open. 13. Appeal allowed. ( Dictated and pronounced in the open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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