2007 (11) TMI 46

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..... stay application and take up the appeal itself for final disposal. 2. The appellant(assessee) is a manufacturer of  "provitamin capsules"  falling under CSH 3003.10 00, among others.   The assessee took credit of duty paid on various inputs Methyl Cobalamine, Aluminum Blister foil, Isotritincin, Ascorbic Acid etc. some of which were arranged to be supplied at the premises of i .....

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..... tion 11A of the Central Excise Act and demanded the wrong credit taken as well as interest.                        3. Reiterating the grounds stated in the appeal, the ld. Counsel for the appellants submits that under the job work scheme the job worker could receive the inputs directly a .....

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..... nding inputs/semi finished goods and clearing the finished goods directly from the job worker's premises without obtaining the permission from the Assistant Commissioner.  The assessee was penalized in the above order for the offence of availing CENVAT Credit without obtaining the required permission from the competent authority.    The above order was passed pursuant to a Show .....

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..... see had failed to follow the procedure prescribed strictly to get the goods manufactured on job work basis.  Procedural lapses did not involve any loss of Revenue to the Government.  Moreover, the department had noticed irregularities pertaining to the period 2002-2007 as early as in January 2006. Therefore the larger period could not be invoked in a subsequent Show Cause Notice when the .....

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