2008 (5) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order per : Archana Wadhwa, Member (J)]. -   After dispensing with the condition of pre-deposit of duty amount, we take up the appeal itself for disposal with the consent of both the sides. 2. The appellant is a manufacturer of tooth paste and during the relevant period, they worked as job worker for M/s. Hindustan Lever Ltd. (HLL), which is a unit situated at SEZ area. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....apart from the fact that revenue's appeal was on altogether different grounds, which was not one of the grounds in the show cause notice and as such, has travelled beyond the show cause notice, the Commissioner (Appeals) has denied the credit on the ground that when M/s. HLL was not entitled to avail credit being SEZ unit, the job worker cannot be allowed to avail the same. Learned Advocate submit....