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M/s. PRICOL Ltd. Plant III Versus CCE, Salem

2015 (10) TMI 842 - CESTAT CHENNAI

Denial of CENVAT Credit - Job work - Held 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 pipeli .....

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as job worker. He has not done that. Had there been consideration the dispute on the allowability of CENVAT credit would have been reduced. There is no contradictory finding in the appellate order. Therefore on that aspect appellant succeeds.

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ury. Such duty paid tools were used for clients. Therefore, there cannot be denial of the CENVAT credit of the duty paid which has legitimately gone to Treasury - no dealing with the pleading resulting in violation of principles of natural justice ca .....

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N. Panda, Judicial Member Shri M. Karthikeyan, Advocate : for the Appellant Shri B. Balamurugan, AC (AR) : for the Respondent ORDER: The short dispute as has been argued by learned counsel is that the appellant was principal manufacturer and it has e .....

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to that. Once there is no deviation, learned Commissioner (Appeals) should have considered whether the concern which used liquid ammonia of the appellant for manufacture of nitrogen for onward transmission to the appellant was job worker. He has not .....

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