TMI Blog2012 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the manufacturers only need to add the value of other costs and supply the goods to him. Under these circumstances, the submission that there was no loss to the Government and in fact it was loss to the party would show that extended period could not have been invoked in this case and therefore, the entire demand may have to be set-aside. In the absence of any Panelty proposed under other rules/ sections, Panelty under Section 11AC also may have to be struck down. However, learned advocate on behalf of the appellant has referred to a detailed examination of all the evidences and facts of the case to reach a correct conclusion regarding invocation of extended time by submitting that appellant has no objection to appropriate the duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant in order to avail the cenvat credit of duty paid on the said inputs must fulfil the condition that the same have actually been received and used for the manufacture of final product or these must have been used by a job worker on behalf of the appellant by availing the benefit of Notification 214/86-Central Excise dated 25.3.1986 for the manufacturer of intermediate products which are used in or in relation of the final products by the appellant. The said inputs were purchased by the manufacturers of panel boards which were supplied to the appellant under the cover of sales invoices without payment of duty as the suppliers were within the SSI exemption limit of clearance. The suppliers of the panel boards were not job workers f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturers and as such supply could have been made directly by the buyers to the manufacturers and appellant would have been entitled to credit of the same. Except for the admission regarding manipulation of records, which was not at all required, appellant has done nothing wrong and in fact by adopting these methods, instead of gaining any profit or availing any undue benefit, he had to face Panel proceedings by the department and Government has actually been benefitted to the extent of cenvat credit held admissible. He relies upon the decision in the case of Indorama Textiles Limited 2010 (260) ELT 382 (Bom.) to submit that even if appellant were to send the inputs directly to job workers, credit could not have been denied on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate stated that cenvat credit availed by them has already been paid with interest and he also undertakes not to claim the same as refund at all. He admits that under these circumstances, even though by following the right procedure, appellant could have availed cenvat credit and need not have lost the benefit, yet in view of the fact that appellant manipulated the records and in the circumstance was not eligible for cenvat credit, he would not like to contest the issue. On the other hand, it is his submission that imposition of Panelty is like adding insult to the injury and seeks leniency as regards Panelty. 5. I am convinced after considering the facts and records that appellant could have definitely availed the cenvat credit on the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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