2011 (3) TMI 261

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..... i C.Rangaraju, SDR For the Respondent   Heard both sides. The entire case of the department is based on the presumption that the coating powder on which the appellants have taken credit was given to the job worker on payment and hence the credit should be reversed. However, I find that the appellants have represented before both the authorities below that merely a debit note was issued for a .....

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..... e case that no payment has been received from the job worker, nor any evidence has been gathered in this regard by the department, the demand raised by the department cannot be sustained. Moreover, the appellants do not appear to have violated any provisions of CENVAT Credit Rules. As such, the impugned order is set aside and the appeal is allowed. Stay petition also stands disposed of.   (D .....

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