TMI Blog2018 (5) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... re consignment after processing at their Vapi unit has been sent to the Padra unit for further use - appeal allowed - decided in favor of appellant. - E/11635/2015 - A/14016/2017 - Dated:- 29-12-2017 - Dr D.M. Misra, Hon'ble Member (Judicial) For Appellant(s): Shri Dhaval Shah, Advocate For Respondent(s): Shri K J Kinariwala, Authorised Representative Per: Dr D.M. Misra, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls was meant to be processed on job work basis at their Vapi unit and the intermediate product thereafter to be returned to their Padra unit for use in the manufacture of finished excisable goods. It is his contention that the Bill of Entry was to be addressed to their Padra unit, but instead of it was addressed to their Vapi unit. It is his contention, that the entire consignment was endorsed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared to their Padra unit where the credit of CVD paid has been availed. There is no dispute of the fact that the entire consignment has been processed at their Vapi unit and cleared against delivery challans to their Padra unit, and the same has been used in the manufacture of finished goods and cleared subsequently on payment of duty. In these circumstances, non-filing of intimation to the Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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