TMI Blog2017 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit cannot be denied for the reason that the inputs were directly sent to the job workers particularly when the inputs were received after processing and were brought into the factory and duty on the final product was paid - appeal allowed - decided in favor of appellant. - E/1579/2007-EX[DB] - A/70630/2017-EX[DB] - Dated:- 6-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts unless the goods processed by the job workers were received in the factory of the appellant. Therefore, the appellants were issued with a Show Cause Notice dated 21/09/2005 for denial of Cenvat Credit of ₹ 10,48,234/-. The said Show Cause Notice was adjudicated through Order-in-Original No. 12/Joint Commissioner/Noida/2006 dt. 28/09/2006, wherein the Original Authority has denied the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the ground of failure to follow the procedure and that it was an admitted fact that the inputs on which credit was taken were received in the factory and were used in the manufacture of final products and the final products was cleared on payment of duty and that the ld. Commissioner (Appeals) has not disputed that the Cenvat credit was admissible but it was only held that appellant contraven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Firm Ltd. Versus Commissioner of Central Excise, Bangalore-III reported at 2010 (249) E.L.T. 495 (Karnataka). He has also relied on the final order of this Tribunal in the case of Commissioner of Central Excise, Chennai IV Versus Hyundai Motors (I) Ltd. reported at 2015 (326) E.L.T. 344 (Tri. Chennai) and submitted that in both the said cases, it has been held that Cenvat credit cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
