2008 (8) TMI 652

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..... [Order]. - After examining the records and hearing both sides, I note that the lower authorities have denied input duty credit to the extent of Rs. 56,187/- to the appellants for the period February to May, 2006 and have also demanded interest of Rs. 13,859/-. The denial of CENVAT credit is in respect of duty-paid inputs received by them and subsequently returned under challan no. 104, dated 12- .....

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..... ct even if such inputs are removed as such for further processing, testing, repairing, reconditioning etc. by a job worker. This provision, however, requires the goods (after such processing) to be returned within 180 days. If the processed/repaired/reconditioned inputs are not so received, the manufacturer of final product shall have to pay an amount equivalent to the CENVAT credit taken thereon. .....

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