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2015 (8) TMI 1314 - CESTAT NEW DELHICenvat demand - appellant removed certain capital goods outside their factory premises for carrying out job work - job work goods not received after processing within a period of 180 days under rule 4 (5) (a) of the Cenvat Credit Rules, 2004 - Held that:- in view of the statutory provisions as contemplated in Rule 4(5)(a), the respondent is required to reverse the cenvat credit. The impugned order, dropping adjudged demand is not in conformity with the said statutory provisions and as such the same is liable to be set aside. Period of limitation - issued after a period of one year from the date of knowledge regarding sending of capital goods to the job worker - Held that:- the Commissioner (Appeals) in the impugned order has not considered the limitation aspect and allowed the appeal in favour of the respondent only on merits. Since the limitation aspect has not been dealt with by the Commissioner (Appeals) and the respondent has not filed any cross objection as per the requirement of section 35B(4) of the Central Excise Act 1944, the matter should be remanded to the Commissioner (Appeals) for considering the limitation aspect involved in the present case. - Appeal allowed by way of remand
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