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CCE, Jaipur Versus M/s Hindustan Copper Limited

Reversal of Cenvat Credit - job-work - payment of an amount equal to cenvat credit attributable to the inputs which were not received back from the job worker - Held that: - the department did not identify which type of inputs were retained by the job worker, it is not at all tenable to invoke Cenvat Credit Rules, 2004 to demand and recover certain amount of credit. The proceedings against the respondent are devoid of merit as well as hit by time bar. The present appeal against the impugned orde .....

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the manufacture of Copper Cathode and were availing cenvat credit on inputs and capital goods in terms of Cenvat Credit Rules, 2004. They were sending copper concentrate, Cathode (secondary), Anode Scrap etc. for conversion into copper to M/s SWIL Limited, Bharuch on job work basis. The department entertained a view that the respondents-assessee are violating the provisions of Cenvat Credit Rules, 2004 as they are not paying amount equal to cenvat credit attributable to the inputs which were not .....

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sidue valued at ₹ 2,88,48,632/- was never received back by the respondent even after 180 days. As such, it was contended that the duty attributable to that value is recoverable under Rule 14 of Cenvat Credit Rules, 2004. The finding in the impugned order regarding time bar also is contested. 3. To begin with we note that the appeal by Revenue is on frivolous legal grounds with no legal or factual basis. 4. We have perused the impugned order. The findings as recorded by Commissioner (Appeal .....

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nt case was worked out on the amount deducted by the appellant from the Tolling charges of job worker, which is not the amount of cenvat credit attributed to the inputs retained by the appellant. Further, I also find that appellant had removed/ sent waste of the copper i.e. Copper concentrate, Liberation Cathode (secondary), Copper bearing jam, ladle skull, flush Furnace & converter slag, Bosch tank dust, Scrubber dust (wire bar plant), Revert and anode scrap etc. for conversion into copper .....

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