9911796707
TMI Blog2006 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue, we find that the dispute in the present appeal relates to Modvat credit of duty availed by the appellant on the basis of the supplementary invoices raised by their job worker. 2. As per facts on record appellant's who are engaged in the manufacture of Tractor, I.C. Engines were availing the facility of Cenvat Credit. They were also supplying CRCA sheets free of cost to their job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to such quantum of credit availed by the appellant. 3. The lower authorities have held that in terms of the provisions of Rule 7 (1) (b) of Cenvat credit Rules 2002, the appellant is not entitled to avail the credit on the strength of supplementary invoices issued by the job workers. On the other hand, it is the appellant's contention that the said rules debarred taking of credit only where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposing penalty. This leads us to believe that the amount was paid prior to issuance of the show cause notice. The appellants have also strongly contended that M/s. Maharashtra Engineering have themselves calculated the differential value and paid differential duty without being pointed out by the department and thus there is no suppression either at their end or at the job workers end. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to evade payment of duty, the appellant would not have enhanced the cost of the raw material being supplied by them thus requiring their job workers to enhance the assessable value and to pay higher duty quantum. The provisions of Rule 7 (1) (b) are mainly and primarily meant to cover situation where the assesses is indulging in clandestine activities, which stands confirmed against him by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
