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TMI Blog2015 (4) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The fact of the case is that the appellant, Air Pac Filters & Systems Pvt. Ltd., availed Cenvat credit in respect of beams and angles which are not received in their factory premises but are used outside for the production of structures which are finally exported. A show cause notice was issued and the same was adjudicated vide order-in-original No. 3921/06 dated 29-9-2006, wherein the adjudicating authority has confirmed the demand of Cenvat credit of Rs. 85,599/-, demanded interest under Section 11AB and imposed penalty of Rs. 21,400/-. Aggrieved by the said order, the appellant filed appeal for allowing cenvat credit and waiver of penalty and interest. On the other hand, the Revenue also filed appeal for enhancing the penalty fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. While clearing the final product from the job worker's premises for export, invoice and ARE-1 were issued by the appellant. Therefore, it is not correct to say that the appellant has not followed the procedure. When the goods are manufactured by the job worker and cleared for export, nothing more procedural formalities are required. Without prejudice, he also submits that even if some procedural lapse is there, it is an admitted position even by the Revenue that the input was purchased by the appellant and supplied on their behalf to the job worker and the job work was done on behalf of the appellant. After the job work, the finished goods have been exported under the cover of ARE-1. Therefore, even though minor procedural lapse exists, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise available, it can be satisfied that the input belonging to the appellant was sent for job work and the final product was exported by the appellant, in my considered view, no further procedure is required to be followed. 6. As regards direct supply of input from the supplier to the job worker, this Tribunal in various judgments held that even if the input is supplied directly from supplier to the job worker, the Cenvat credit cannot be denied. 7. In view of the above discussion, the finding of the learned Commissioner (Appeals) is against the settled legal position on the issue involved and, therefore, the impugned order is not sustainable. I therefore, set aside the impugned order and allow the appeal. (Operative part pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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