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M/s. Rahee Infratech Ltd. Versus Commissioner of Central Excise, Haldia

2015 (12) TMI 1563 - CESTAT KOLKATA

Cenvat demand and penalty - Rule 15 of CENVAT Credit Rules ,2004 read with Section 11AC of CEA, 1944 - quantity of zinc cleared under Rule 5(a) of CCR, 2004 were not returned after necessary processes at the job workers premises - whether the zinc initially sent for job work against challan Nos. 16 and 19 dated 7th July, 2007 and 9th July, 2007 respectively, were used in the galvanization by the job worker or otherwise. - Held that:- I have carefully examined the challan No. 12 where under i .....

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iew the zinc that had been sent against Challan No. 16 and 19, after sending the 200 pcs. of steel channels, were exhausted in the process of galvanizing, as is evident from the endorsement recorded in the challan No. 12, while returning the 200 pcs. of steel channels after undertaking the process of galvanization. Therefore, the appellant could establish that the quantity of zinc sent for galvanization were duly exhausted in galvanizing 200 pcs. of steel channels. - Decided in favour of appella .....

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der Chapter 72 and 73 of CETA, 1985. It was alleged that the appellant had sent 3460.4 Kgs. of zinc valued at ₹ 5,48,472/- against challan No. 16 and 19 for job work, involving a total credit of ₹ 90,389/- . As the said input was not returned after processing, within 180 days, CENVAT Credit availed on such zinc was demanded from the appellant by issuing show cause notice on 14/12/2015.On adjudication, the demand was confirmed and penalty was imposed under Rule 15 of CENVAT Credit Rul .....

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channel, sleepers were sent earlier against challan No. 12 on 20/6/2007 to the said job-worker. He submits that the entire 200 pcs. of steel channels, sleepers after galvanizing were returned on 31/7/2007. Since the quantity of zinc sent against challan Nos. 16 and 19, were exhausted in the process of galvanization, therefore, the said quantity could not be returned, along with the galvanized steel channels, sleepers. 4. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (A .....

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