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CCE, Ludhiana Versus M/s Aarti Steel Ltd.

2016 (8) TMI 781 - CESTAT CHANDIGARH

Demand - 10% of value of job work goods - Rule 6(3) of the Cenvat Credit Rules, 2004 - non-maintenance of separate account for dutiable as well as exempted goods - Held that:- it is an admitted fact that the job work goods manufactured by the respond .....

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(SM) - Final Order No. 60775/2016 - Dated:- 20-6-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. G.M. Sharma, A.R - for the appellant None, Advocate - for the respondent ORDER Revenue is in appeal against the impugned order wherein the Ld. Commissione .....

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job work basis. The Activity of job work goods was undertaken under Notification 214/86-CE dated 25.03.1986, therefore, he was not required to pay duty on job work goods. After investigation, it was alleged against the respondent that as the respond .....

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s required to pay 10% of the value of job work goods (exempted goods), In this set of facts, the proceedings were initiated against the respondent and a show cause notice was issued to respondent. The show cause notice was adjudicated and the demand .....

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ed by the respondent before the Id. Commissioner (A) who set aside the adjudication order. Aggrieved from the said order of Ld. Commissioner (A), the Revenue is before me. 3. The Ld. AR submits that as the respondent is manufacturing goods as well as .....

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job work goods as per the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004, therefore, the impugned order is required to be set aside. 4. None appeared on behalf of the respondent, no request for adjournment has been made. In the interest of .....

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is manufacturing only and only dutiable goods, therefore, the question of invoking the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 does not arise at all. In fact the impugned proceedings were never warranted against the respondent. I do .....

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