2011 (2) TMI 1049

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....rised Representative (SDR) for the respondent Per:  M.V. Ravindran: This appeal is directed against the Order-in-Original No: 20/CEX/2008 dated 13/05/2008 passed by the Commissioner of Central Excise & Customs, Nashik. 2. The brief facts arising for consideration is that the appellant herein were having a factory at Jalgaon and were engaged in the manufacture of excisable goods fa....

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....usion was reached by the authorities on the ground that job-worker was overvaluing the goods cleared from the factory. A show-cause notice was issued to demand / reverse excess Cenvat credit so availed. The adjudicating authority after following the due process of law, confirmed the demand and imposed penalty and also levied interest. Aggrieved by such an order the appellant are before us. 3. ....

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.... 5. On a careful consideration of the submissions made by both sides, we find that the issue in this case is regarding denial of Cenvat credit to the appellant only on the ground that the duty paid by the supplier of the goods was done by overvaluing the final products. 6. It is not in dispute that the supplier in the instant case is falling under the jurisdiction of another Commissioner. ....