TMI Blog2018 (8) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... of SCN - Held that:- The learned Commissioner (Appeals), found that he has proceeded against the appellant on the ground that the goods manufactured on job-work basis are not the final product of the appellant - Since such observations recorded in the impugned order were not the subject matter of dispute in the show-cause notice, seeking for denial of Cenvat benefit, the impugned order passed enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, the appellant avails CENVAT credit of Central Excise duty paid on inputs and capital goods. Since the goods removed from the factory to the jobworker did not suffer any duty and were cleared without payment of duty, the department contended that the appellant was liable to pay the amount as per the provisions of sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004. Accordingly, show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department s appeal, holding that the products manufactured on jobwork basis are not the final product of the appellant and the particulars of the jobworked goods have not been reflected by the appellant in the periodic returns. 3. Learned Consultant appearing for the appellant, at the outset, submits that the impugned order has travelled beyond the scope of the show-cause notice inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded in the impugned order. 5. Heard both sides and perused the records. 6. I find that the show-cause notice had sought to deny the CENVAT credit on the ground that since the goods were sent for job work under exemption Notification No.214/86 C.E dated 25.03.1986, the said goods should be considered as exempted goods, as per the provisions of Clause (d) of Rule 2 of the Cenvat Credit R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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