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2013 (5) TMI 213 - CESTAT NEW DELHICenvat credit on Nylon Granules sent to job workers for making bobbins denied - allegation of the Department that no permission of Asstt. Commissioner was obtained for sending cenvated inputs to job workers, that no account of the materials sent for job work and its return was maintained and the bobbins made out of the Nylon Granules had infact not been received back within 180 days - assessee contested that they had been maintaining the records of the Nylon Granules being received by them in respect of which cenvat credit had been availed and record of sending the same to job workers for making bobbins and that the Nylon Granules sent to the job worker had been returned back under the job work challans - Held that:- On-going through the impugned order, no finding has been given either by the Asstt. Commissioner or by the Commissioner (Appeals) on this point, though precisely for making a finding on this point, that this matter had earlier been remanded. If the inputs had been sent under job work challans to the job workers for processing and the same had been returned back, even if after some delay, the cenvat credit would have to be allowed and as such, there was no provision for obtaining prior permission from the jurisdictional Commissioner for sending cenvated inputs for job work. Since on the crucial point of return of the inputs after processing, there is no finding the matter has to be sent back again to the original adjudicating authority for giving a clear finding as to whether appellant had maintained account for the receipt and utilization of the Nylon Granules in their RG-23, Part-I and Part-II Account, whether the cenvat credit availed Nylon Granules had been sent to the job workers under job work challans and whether the Nylon Granules sent to the job worker had been received back by the appellant, even if, after 180 days.
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