Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1310 - AT - Central ExciseReversal of CENVAT Credit - non-receipted quantity of the inputs from the job worker’s premises - Rule 4(5) of the Cenvat Credit Rules, 2004 - principles of natural justice - HELD THAT:- Rule 4(5) of the Cenvat Credit Rules, 2002 does not require return of the waste and scrap from the job workers premises. The Commissioner (Appeals) also took the view that non-entering of particulars in challan or in job work register is a procedural infraction, for which the benefit of Cenvat cannot be denied - the test report based on which the Commissioner (Appeals) has arrived at the conclusion regarding generation of the waste was also available before the Original Authority. The principle of natural justice in this case has been violated inasmuch as the Commissioner (Appeals) has decided the case solely based on the documents without giving the opportunity to the Revenue Respondent to properly put forth their case before the Commissioner (Appeals) - matter remanded back to the original authority for a fresh fact finding on the additional documents submitted by the Respondent before the Commissioner (Appeals) - appeal allowed by way of remand.
|