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2015 (10) TMI 842 - CESTAT CHENNAI

2015 (10) TMI 842 - CESTAT CHENNAI - 2015 (326) E.L.T. 725 (Tri. - 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 pipeline. There is no deviation to that. Once there is no deviation, learned Commissioner (Appeals) should have considered whether the concern which used liquid ammonia of the ap .....

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y was collected from their clients and the duty so collected was paid to Treasury. 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 calls for redressal. Commissioner (Appeals) has recorded no clearance of the tools shall disentitle the appellant to the CENVAT credit. - Decided in favour of assessee. - App .....

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pt of the input and finished goods was through pipeline. There is no deviation 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 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. .....

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