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2019 (8) TMI 203

..... ommissioner (Appeals) though held that the demand was wrongly confirmed under section 11A, however, he has upheld the demand invoking Rule 4 (5) (a) - HELD THAT:- We find that firstly it is not revealed from the entire case that whether the SCN has demanded duty treating the goods as input as such short received or, waste and scrap or finished goods, short receipt, therefore unless until the fact .....

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..... Sh. Dhaval Shah Ld. Counsel appearing on behalf of the appellant submits that in the SCN as well as in the OIO, the demand was raised and confirmed invoking section 11A whereas in respect of short receipt of goods supplied for job work should have been demanded under Rule 4 (5) (a) of the Cenvat Credit Rules, 2004, therefore, the demand on the short receipt material from job worker cannot be conf .....

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..... iterates the findings of the impugned order. He submits that there is no dispute that against the total quantity of input sent by the appellant to the job worker, after job work, they received short quantity, therefore, the demand was rightly confirmed. He submits that in this transaction, the appellant is liable to pay duty, since the job work was done under Rule 4 (5) (a) / Notification No. 214/ .....

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..... Rule 4(5) (a) or section 11A. For this reason, matter needs to be remitted back to adjudicating authority for deciding afresh that on which goods duty is liable on the short receipt, whether it is finished goods, waste and scrap or input as such. Thereafter, it can be decided under which provision the demand is sustainable or otherwise. Therefore, impugned order is set aside. Appeal is remanded t .....

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