TMI Blog2014 (6) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... to the job workers for slitting it into different sizes so as to make it suitable for its use in the factory for further manufacture. Prima-facie, we find that at the time of slitting of the coils, the Applicants themselves were aware of the fact that some slitted coils cannot be used in the Garia factory, where the cenvat credit were to be taken, but to be used at their Falta Unit meant for export. Prima-facie, we also find that subsequent clearances of the slitted coils meant for Falta Zone, were not unloaded in the factory and consequently, not in accordance with law and the procedure laid down under the Cenvat Credit Rules, 2004, namely, Rule 4 (5)(a) of the said Rules. At this stage, it is difficult to appreciate that whether the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, they reversed the credit to the extent of slitted coils that were not used at Garia Unit, but sent to their Falta Unit for further manufacture of exported goods. In the process, they issue the invoices in the name of their Falta Unit mentioning the slitted coils and also issue ARE-I forms as required for clearances of goods to be used in the manufacture of goods for export. He submits that there is no intention to avail wrong cenvat credit as alleged and confirmed, as the entire exercise is revenue neutral. 2.2 In respect of second part of the order, the ld.Consultant, submits that out of the total demand of Rs.2.55 Crores, approximately Rs.38.00 lakhs relates to denial to cenvat credit on the commission paid for procurement of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot followed the procedure laid down under the Cenvat Credit Rules as much as at the time of receiving slitting coils meant for Falta unit, the Applicants were though aware of the fact that the same cannot be used in their factory, but availed the credit and without un-loading, the goods cleared from their factory and later reversed the credit. Such, a procedure is not as per the law. 4. Heard both sides and perused the records. Prima-facie, we find that the Assessee is given facility of sending the inputs out and out to the job workers without receiving the same in their factory for certain processes so as to same expenditure on account of transport charges. In the present case, the Applicants have not followed the prescribed procedure, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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