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of <h1>Court Upholds Decision Against Revenue in Tax Appeal Case</h1> The court upheld the decision in favor of the respondent, rejecting the Revenue's appeal. The judge found no intention to evade duty or misrepresent ... Demand - Limitation - Cenvat credit Issues:1. Applicability of Rule 57F(4) of the Central Excise Rules, 1944 for sending goods to job worker.2. Reversal and re-taking of Cenvat credit on goods sent for job work.3. Discontinuation of the procedure from 1-4-2000.4. Show cause notice issued to deny credit taken post discontinuation.5. Time-barred nature of the show cause notice.6. Allegations of suppression of facts by the respondent.7. Invocability of extended period for demand.Analysis:1. The case revolved around the respondent sending inputs to job workers under Rule 57F(4) of the Central Excise Rules, 1944, where they reversed Cenvat credit at 10% of the input value and re-took the credit upon return of goods. This practice ceased from 1-4-2000 due to a change in requirements, but the appellant continued until 28-4-2000, leading to a show cause notice to deny a credit of Rs. 2,23,652/- based on Annexure-II challan, no longer valid under Rule 57AC(5).2. The revenue argued that the Modvat credit was taken using Annexure-II challan, not a specified document for credit availment, alleging suppression of facts by the respondent and invoking an extended period for demand.3. The judge noted that the appellant submitted RG-23A Pt.-II copies showing credit taken on Annexure-II challan, indicating no intent to evade duty. The contention that a refund claim should have been filed instead of taking credit did not hold as there was no evasion or factual misrepresentation, thus rendering the demand time-barred.4. Ultimately, the judge found no fault in the Commissioner (Appeals) order, rejecting the Revenue's appeal due to the absence of intention to evade duty or misrepresent facts, thereby upholding the decision in favor of the respondent.This detailed analysis covers the various legal aspects and arguments presented in the judgment, addressing the issues comprehensively and highlighting the key points of contention and resolution in the case.
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