TMI Blog2015 (11) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of contrary evidence on record that would be obvious conclusion. There was a possibility of the Revenue taking a view that the job worker having realized the excess value should have debited the CENVAT credit and paid the amount in cash and commencement of proceedings against the job-worker if the appellant had not ensured that the job worker had paid the differential duty arising because of the transaction. That being the situation, one cannot really come to the conclusion that this was a planned operation to extract Cenvat credit. The department could have had a better case if there was any evidence to show that there was no payment by the appellant to the job-worker but it was paper transaction and only credit was transferred. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-worker to raise another invoice in respect of PPPL, Bangalore (another unit of the appellant) in respect of two machines. These machines are Pillow Pack Machine and job-worker was instructed to raise invoice for ₹ 8,73,600/-. BBL was also instructed to debit ₹ 34,427/- in PLA for chocolate chips and also the balance amounts may be paid from CENVAT credit account. 3. Taking a view that with an intention to utilize the unutilized CENVAT credit lying with the job-worker, the appellant had initiated the process and completed the operation, proceedings were initiated which culminated in confirmation of demand for CENVAT credit of ₹ 9,70,012/- availed by the appellant on the basis of the invoices issued as per the letter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a party would pay 100% towards value. Unless it is shown that this amount was not paid or this was a paper transaction, it is difficult to take a view that this was a planned operation to extract the CENVAT credit. The amount has been paid in reality by the appellant and in the absence of contrary evidence on record that would be obvious conclusion. There was a possibility of the Revenue taking a view that the job worker having realized the excess value should have debited the CENVAT credit and paid the amount in cash and commencement of proceedings against the job-worker if the appellant had not ensured that the job worker had paid the differential duty arising because of the transaction. That being the situation, one cannot really come to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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