2013 (5) TMI 213

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....for manufacture of transformers and in respect of which cenvat credit was taken is Nylon Granules which were sent to job workers for making bobbins. The appellant during the period of dispute were sending the Nylon Granules in respect of which cenvat credit had been availed to job workers under job work challans and according to them bobbins made out of the Nylon Granules were being returned back to them. The total credit availed in respect of Nylon Granules is Rs.3,96,270/-. The allegation of the Department is that no permission of the jurisdictional Asstt. Commissioner was obtained by the appellant for sending cenvated inputs to job workers, that no account of the materials sent for job work and its return was maintained and the bobbins m....

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....7.2010 upheld the Asstt. Commissioner's order against which this appeal has been filed. 2. Heard both the sides. 3. Shri S.D. Gaur, Consultant, ld. Counsel for the appellant, pleaded that during the period of dispute no permission was required from the jurisdictional Asstt. Commissioner for sending the cenvat credit availed inputs for job work processing, that in this case, during the period of dispute, the inputs received by the appellant in respect of which cenvat credit had been availed, had been entered in their RG-23 Part-I register, that the inputs had been sent to the job workers under job work challans and the same had been returned, that without bobbins, the manufacture of transformers was not possible, that these pleas had b....

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....the cenvat credit account or otherwise, but the manufacturer can take back the cenvat credit when the inputs or capital goods are received back in his factory. During the period of dispute, there was no provision that prior permission of the Asstt. Commissioner was required for sending cenvat credit availed inputs to job worker for processing. The only condition was that the inputs should have been sent under job work challans and if the processed challans are not returned back within 180 days, the credit will be debited, but if the same received after 180 days, he will take the credit again. In this case, the contention of the appellant is that they had been maintaining the records of the Nylon Granules being received by them in respect of....