2015 (10) TMI 842

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..... RDER: The short dispute as has been argued by learned counsel is that the appellant was principal manufacturer and it has engaged job worker. That job worker used liquid ammonia supplied by the appellant. The output thereof that came back to the appellant was nitrogen. Both the supply and receipt of the input and finished goods was through pipeline. There is no deviation to that. Once there is no .....

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..... there cannot be denial of the CENVAT credit of the duty paid which has legitimately gone to Treasury. 3. The order of the learned Commissioner (Appeals) does not deal with the specific pleadings made by the appellant in the order recorded by learned Commissioner (Appeals). Therefore, no dealing with the pleading resulting in violation of principles of natural justice calls for redressal. Learned .....

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