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TMI Blog2018 (5) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... al The appellant is in appeal against the impugned order, wherein Cenvat Credit has been denied alleging that the appellant has not received the input goods. 2. The brief facts of the case are that the appellant engaged in the activity of manufacturing of Fence Fittings and one of the director of the appellant is having a unit in the name of I. J International, located at C-29, Focal Point, Jal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest and penalty was also imposed. Against the said order, the appellant is before me. 4. The Ld. Counsel for the appellant submits that as vide letter dated 04.10.2011, the appellant has intimated to the Department that M/s I.J International is their job worker and they will send their inputs for processing to the said job worker and this fact has not been disputed by the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, the charge that goods have been diverted by the appellant to M/s I.J. International is not sustainable as M/s I.J. International is job worker of the appellant, therefore, Cenvat credit cannot be denied to the appellant. In these terms, I hold that the appellant has correctly taken the Cenvat credit on the inputs in question. In result, the impugned order deserves no merits, hence set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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