TMI Blog2017 (5) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, after job work, removal of goods on payment of duty by the principal etc. - there can be so many other evidences by which it can be established about the issue of goods for job work and return thereof and subsequent use in the manufacture of final products and clearances of final products on payment of duty. However, all these aspects have not been properly verified by both the authorities below - matter remanded for reconsideration - appeal allowed by way of remand. - E/1234/08 - A/87153/17/SMB - Dated:- 26-4-2017 - Mr. Ramesh Nair, Member (Judicial) Shri.Sanjay Dwivedi, for appellant Shri. SDR, for respondent ORDER Per: Ramesh Nair 1. The appellant is engaged in the manufacture of steel tubes falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . During the course of investigation, the appellant has paid these amounts and there is no contest against confirmation of these demands and appropriation of the amounts paid in the order passed by the adjudicating authority. The issue in the present appeal is that the 53 job work challans were missing from the records of the appellant. During the course of inquiry, the appellant produced green copies of the challan and on scrutiny of these challans it was observed that these green copies of job work challans had been fabricated/forged by the appellant. It was contended that the goods have not been received by the appellant and therefore, the appellant had fabricated/forged the challans to avoid reversal of Cenvat credit involved in these g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r document by which it can be established that the goods were sent for job work, the same has been returned back, the credit cannot be denied. The entire basis of the demand is that 53 challans are not available with the appellants. By taking support of the statements of various persons, he submits that they have been maintaining the job work register, which was seized and relied upon in the show-cause notice. The said job work register was not provided to the appellant. Moreover, there are so many other corroborative documents it can be seen that the goods were returned back to the appellants. He submits that if an opportunity is given, the appellant will be in a position to submit all the other documents by which the appellant can establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated time period in terms of Rule 4 (5) (a) of the Cenvat Credit Rules. Therefore, only on the basis that the green copy of the challan was not available it cannot be conclusively held that the job work goods have not been returned, when the goods are sent for job work, for the entire transaction of the job work, there are various stages of sending of the job work goods to the job worker, return of the goods from job workers, the payment of job work charges, the recording of the said transaction in the books of accounts of the appellant, after job work, removal of goods on payment of duty by the principal etc. The job work transactions are recorded in the job work register, in this case, it appears to have been relied upon in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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