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2013 (7) TMI 670 - AT - Central ExciseCenvat Credit - Job Work - Benefit under Rule 4(5)(a) of the CENVAT Credit Rules Assessee could have followed the procedure prescribed under Rule 4(5)(a) of the CENVAT Credit Rules and could have returned the job-worked material without payment of duty Held that:- This plea is not sustainable - Party did not opt for the facility provided under the said rule and neither the party followed the procedure prescribed therein. In the absence of exercising any such option or compliance to the procedure prescribed, the appellant cannot claim the benefit of the said provisions Decided against the Assessee Limitation - There was no specific written agreement for the job-work undertaken by the appellant in respect Tata Motors Limited - The fact that the conversion / job-work charges were not depressed because of the retention of the scrap by the party came to light only after questioning the officials dealing with the matter Held that:- It is on account of the efforts made by the department during investigation, a clear picture has emerged as to why the job-charges were depressed - Extended period of time could not have been invoked in the present case Decided against the Assessee. Revenue neutral - Duty discharged by the appellant could have taken as credit by the raw material supplier Held that:- Relying upon the decision in the case of Jay Yuhshin Ltd. vs. Commissioner of Central Excise, New Delhi [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], wherein held that the revenue neutral situation comes about in relation to the credit available to the assessee himself and not by way of availability of credit to the buyer of the assessee's manufactured goods - In the instant case the raw material supplier and the job-worker are totally different and distinct entities and hence the plea of revenue neutrality is prima facie not attracted Decided against the Assessee.
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