TMI Blog2016 (2) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. The Commissioner (Appeals) also took the view that non-entering of particulars in challan or in job work register is a procedural infraction, for which the benefit of Cenvat cannot be denied - the test report based on which the Commissioner (Appeals) has arrived at the conclusion regarding generation of the waste was also available before the Original Authority. The principle of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals-I), Customs and Central Excise, Jaipur. The grievance of Revenue is that the respondent is required to reverse the cenvat credit in terms of Rule 4(5) of the Cenvat Credit Rules, 2004, in respect of the non- receipted quantity of the inputs from the job worker s premises. Further, the Revenue has also stated that based on the letter dated 11.03.2003 of the Respondent, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad explained the generation of waste was not produced before the Original Authority at the time of Adjudication Proceedings. The said fact is evident from the letter itself, where there is no acknowledgement by the Department regarding receipt of such letter. Further, we find that the test report based on which the Commissioner (Appeals) has arrived at the conclusion regarding generation of the wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
