9911796707
TMI Blog2013 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on inputs and capital goods. During this period, they took Cenvat credit of Rs. 10,28,023/- in respect of MS Angles, Plates, Sheets, Bars etc. which had been sent by them to their job workers for manufacture of MS trays for the ovens. The department was of the view that the appellant are not eligible for Cenvat credit in respect of these items, as firstly these items are not covered by the definition of inputs or capital goods and secondly there is no evidence to show that the Cenvat credit availed the steel items had been sent by the appellant to the job workers for fabrication of trays. Accordingly, three show cause notices were issued for recovery of total Cenvat credit of Rs. 10,28,023/- alongwith interest and imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trays would be used in the ovens in the manufacture of their final product, that in view of this, the appellant cannot be accused of suppression of any facts and hence out of total Cenvat credit demand, the demand of an amount of Rs. 8,33,000/- is time barred, that the appellant have a strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demands, interest thereon and penalty may be waived for hearing of the appeals and recovery thereof may be stayed till the disposal of the appeals. 4. Mrs. Ranjana Jha, the learned Jt. CDR opposed the stay applications by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that as observed by the Commissioner (Appeals) and earlier by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation to the department specifically mentioning that they would be sending the MS coils/sheets to the job workers for fabrication of MS trays and the job workers would return the MS trays alongwith the scrap to them. I also find that the appellant have also placed on record the job work challans under which the raw material had been sent to the job workers. In view of this, the finding in the impugned order that there is no evidence of the appellant having sent the cenvated raw material to job workers for fabrication of MS trays, does not appear to be correct. In any case, when the appellant had specifically intimated the department as early as in March 2006, that they would be sending the Cenvat credit availed MS coils/sheets to job ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
