2005 (5) TMI 585

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....ent. [Order]. - The brief facts of the case are that the respondent were sending inputs as such or partially processed goods to job worker under Rule 57F(4) of the erstwhile Central Excise Rules, 1944 on job work Challan. While sending the goods they were reversing Cenvat credit amount @ 10% of the value of such input and on return of said goods they were re-taking the credit which was reversed....

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...., 2000. 2. The revenue in its appeal stated that the Modvat credit was taken on the basis of Annexure-II challan which were not specified document for availment of the credit and therefore the respondent have suppressed the facts and extended period was invocable. 3. I have considered the submission. I find that as observed by the Commissioner (Appeals) the appellant were submitting th....