TMI Blog2016 (12) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... omponents, converted the said product into TSA. While clearing TSA, the job worker instead of paying duty only on the items procured by him and used in the TSA, but paid duly on the entire value of the TSA, which included the value of the VIT. Ultimately, the Respondent had availed Cenvat Credit on the TSA including duty paid on VIT which has gone into the manufacture of said assembly. To avoid co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Sameer Chitkara, Authorised Representative ORDER Heard both sides. 2. This appeal is filed by the Revenue against OIA 58/2013(Ahd-II)CE/AK/Commr(A)Ahd dt 11.3.2013 passed by the Commissioner (Appeals), Central Excise, Ahmedabad II. 3. The brief facts of the case are that the Respondents are engaged in the manufacture of Vacuum Circuit Breaker and Control Relay Panel fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alleging that the respondent had availed credit twice on the inputs viz., VIT, demand notices were issued to them for recovery of the credit ₹ 19,59,501/- during the period 2004-05 and 2005-06 with the proposal for penalty. On adjudication, the demand was confirmed and penalty imposed. Aggrieved by the said order, the respondent preferred an appeal before the Ld Commissioner (Appeal), who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roplast Pvt Ltd, Kolkotta. It is his contention that after the job worker utilised the VIT in or in relation to assembly of the final product viz., TSA alongwith other components procured by them, appropriate duty was discharged on the total value of TSA including the value of VIT by the job worker. It is his contention that the duty paid on such TSA, they availed Cenvat Credit. Therefore, it cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le clearing inputs as such viz., VIT but that itself cannot be the ground for recovery of Cenvat Credit on the said Input, which was received back by them from the job worker contained in the TSA, on which appropriate duty was paid by the job worker. I find that the Ld Commissioner(Appeals) has recorded the same reasoning while allowing the Appeal of the Respondent and setting aside the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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