TMI Blog2017 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty, the benefit of job work N/N. 214/86 will not be available to the appellant - appeal dismissed - decided against appellant. - Excise Appeal No.51106 -51107 of 2014 - A/57409-57410/2017-EX[DB] - Dated:- 27-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Judy James, Advocate for the Appellants assessee Shri H C Saini, AR for the Respondent Revenue ORDER Per: V. Padmanabhan The present appeals are filed against the order-in-original No.11/2013-14 dated 7.11.2013. We find that the present impugned order stand passed by the Commissioner in denovo proceedings, when the matter was earlier remanded to him by the Tribunal vide its Final Order No.A/1821 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. 4. In denovo proceedings, the Commissioner confirmed the demand of ₹ 2.27 crores approximately and denied the Cenvat credit of around 1.45 crores on the ground that the appellants have not been able to produce the legible documents for the purpose of extending the benefit of credit. He observed that either the photocopies of the Bills of Entry stand produced which are also not very legible or the customs paid challans are produced which are not the documents for the purpose of explaining the benefit of Cenvat credit. 5. With the above background, we heard Shri Judy James, learned Advocate for the appellants and Shri H C Saini, Learned DR for the Revenue. 6. After hearing both sides and perusal of record, it appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallow the cenvat credit for the different legal reason. The disputed Bill of Entry are pertaining to the import of scrap made by M/s. Superlink Poly Fab for use in their factory which is covered by area based exemption. As such, these inputs for the principal manufacturer would not be eligible for cenvat credit in his hand because he is not paying any duty on the finished products. As per the normal procedure when duty paid raw materials are cleared outside as such, the invoice is issued and cenvat credit availed on such raw materials is debited and the recipient of such material is entitled to avail cenvat credit on the basis of invoice issued. In the present case, no such document has been issued by the principal manufacturer. As such, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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