Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 662 - AT - Central ExciseGoods cleared after conversion without cover of any invoice - Rule 57F(2)/57F(3) of CER - Held that:- M/s. Ratna Fibres are found to be not registered and have not maintained any records. M/s. Bangalore Monofilament has stated that they have not included such clearances in their turn over and M/s. Elastic Enterprises have, however, accepted that they have included. Moreover, it is seen that the Central Excise Acts and Rules existing at that point of time had a clear provision in movement of goods under job work. The appellants have not used the challan as prescribed under Rule 57F(2)/57F(3) or any other document prescribed by the Department. It clearly specifies the category of manufacturers who are availing the CENVAT credit and who are not availing CENVAT credit to prevent any misuse of the provision of exemption a clear cut procedure has been provided in the rules for Monofilament of goods on job work basis. The job work procedure cannot claim at any after thought the procedure and forms prescribed therein are fundamental to the working of the procedure. Non-adherence to the same will dis-entitle the appellants to the exemption they have claimed. Appeal dismissed - decided against appellant.
|