TMI Blog2017 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit on the invoices issued by the job worker for job worked goods - appeal allowed - decided in favor of appellant. - E/2041, 163-164/2008 - A/61039-61041/2017-EX[DB] - Dated:- 23-5-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Vikrant Kackaria, Advocate, for the Appellant Sh. Harvinder Singh, AR for the Respondent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein Cenvat Credit sought to be denied to them. 2. The brief facts of the case are that the appellants are manufacturer of various excisable products like biscuits, printed laminated wax paper, flavor mix etc. Towards manufacture of their products they have installe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CESTAT Procedural Rules, 1982. To support this contention, he relied upon the decision of Shree Cement Ltd. Vs. CCE, Jaipur-II - 2009 (247) ELT 383 (Tri.-Del.) 5. On the other hand, the ld. Counsel for the appellants opposed the contention of the Ld. AR and submits that the similar issue came up before this Tribunal in the case of Satake India Engineering P. Ltd. Vs. CCE ST, Delhi - 2014 (303) ELT 451 (Tri. Del.) and this Tribunal held that the appeal is maintainable against the composite adjudication order. 6. Heard the parties and perused the provisional Rule 6A of CESTAT, procedural Rule 1982 which are extracted herein below:- Considering the provisions of Rule 6A of CESTAT (Procedure) Rules, 1982 and more partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against. Thus, where an adjudication order and is passed in respect of several show cause notices by way of a composite order, only one appeal need be filed. This is so irrespective of whether the composite order-in-original is given a single number or multiple numbers. However, where distinct numbers are given to a composite adjudication order, passed in respect of a several show cause notices, and against such adjudication order appeals are preferred to the Commissioner (Appeals), in such circumstances, as many appeals must be filed before this Tribunal as the number of orders-in-original to which the case relates, in so far as the appellant is concerned. This is a consequence of Explanation (1) to Rule 6A. 7. In the present matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f V.G. Steel Industry Vs. CCE 2011 (271) ELT 508 (P H) wherein the Hon'ble High Court has observed as under :- 5. Learned counsel for the appellant submits that even if the duty has been paid in excess of the amount finally held to be payable, unless the excess duty paid has been refunded, the assessee could claim cenvat credit as the department could not get the duty twice. Reliance has been placed on order of this Court dated 22-7-2010 in CEA No.42 of 2010 Commissioner Central Excise, Chandigarh v. M/s. Guwahati Carbons Ltd. wherein after referring to earlier judgments of this Court in CCE v. Ranbaxy Labs Ltd., 2006 (203) E.L.T. 213 and CCE v. Swaraj Automotives Ltd., 2002 (139) E.L.T. 504 and judgment of Madras Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid. Even according to the Department, the job worker was not liable to make payment of duty. But, since the duty was paid by the job worker and also claimed from the first respondent/assessee, the first respondent/assessee claimed credit. 8. But, the Department went on a wrong presumption that credit had been claimed twice by the first respondent. As a matter of fact, the assessee did not claim credit twice over. At the time when the goods were supplied, they availed the credit. After the Company which undertook the job work, had paid the duty, even according to the Department, the job worker was not liable to pay it. Since they have paid and collected it from the assessee, what the first respondent collected was only the duty th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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