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2016 (5) TMI 990 - MADRAS HIGH COURT

2016 (5) TMI 990 - MADRAS HIGH COURT - 2016 (336) E.L.T. A84 (Mad.) - Ineligibility for availment of Cenvat credit and imposition of penalty - Goods sent to the job-worker without payment of duty - not received back before the expiry of 180 days therefore paid duty - Held that:- there is no dispute that the amount paid by the manufacturer on capital goods sent to the job worker, was duty. As a consequence, a recipient of the goods was entitled to avail the duty paid as credit. However, the entit .....

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of the Tribunal. - Decided against the revenue - C. M. A. Nos. 2128 & 2129 of 2010 - Dated:- 3-3-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. A. P. Srinivas, Senior Panel Counsel For the Respondents : Mr. S. Muthuvenkataraman JUDGMENT ( Delivered by V. Ramasubramanian, J. ) These appeals are filed under Section 35-G of the Central Excise Act, 1944, by the Revenue, challenging an order of CESTAT. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellan .....

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ore the expiry of 180 days. Therefore, the manufacturer paid duty and raised supplementary invoices for the impugned goods. 5. Taking exception to the procedure adopted by the manufacturer and the job worker, two show cause notices bearing No.39/04 dated 05.10.2014 were issued to both of them, proposing to declare the job work challans as ineligible for availment of Cenvat Credit and also proposing to impose penalty upon the manufacturer. 6. By a common order in original dated 20.5.2005, the Com .....

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