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TMI Blog2016 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are being disposed of by the common order. The period of dispute and the demand of duty/penalty are mentioned in the table below: Sl. No. Appeal No. Period of Dispute Demand of Duty & Penalty (Rs.) 1 E/2956/2012 2005-06 to 2009-10 Rs. 22,50,467 Equal penalty 2 E/25336/2013 April 2010 to January 2011 Rs. 5,42,254/-Equal penalty 3 E/25338/2013 02/2011 to 06/2011 Rs. 4,13,339/-Equal penalty For the sake of convenience, facts of the case are taken from E/2956/2012. Briefly the facts of the present case are that the appellant is a partnership firm and is engaged in the manufacture of packing articles such as wooden boxes and plywood pallets falling under Central Excise Tariff sub-heading No. 4415 20 00 of the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the impugned orders are contrary to the facts and the law and have been passed in total disregard to the binding judicial precedents of the Hon ble Supreme Court and the Tribunals and are not sustainable in law. He further submitted that removal of inputs under Rule 4(5)(a) for processing and return cannot be construed as removal of inputs as such under Rule 3(5). He further submitted that the appellant s goods fall under Rule 4(5)(a) of Cenvat Credit Rules 2004 which do not prescribe for maintaining any records except a simple account showing the dispatch and return of the goods from the job worker. He further submitted that there is a difference between Rule 3(5) and Rule 4(5)(a) of the Cenvat Credit Rules 2004. In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding the output service Rule 4(5)(a) The Cenvat credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning 2[or for the manufacture of intermediate goods necessary for the manufacture of final products] or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the cenvat credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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