TaxTMI 
TaxTMI 
2013 (11) TMI 1134
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....ant were sending the goods made out of Cenvat Credit availed inputs to job workers for further processing and return under job work challans. During scrutiny of the records of the appellant firm by the Central Excise Officers, it was found that while the Appellant after processing of the Cenvat Credit availed input had sent the same to job workers for further processing under job work challans, but the job workers instead of sending the processed material under duplicate copy of the challans had returned the goods under separate challans/invoices. The officers were of the view that there is no evidence of material sent for job work having been returned to the Appellant. On this basis the Show Cause Notice dtd. 05.05.2011 was issued for dema....
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.... to the effect that on completion of the necessary process, the job workers instead of sending back the processed goods on the basis of prescribed challans, have sent the goods under their own invoices/challans, it is clear that the goods sent, by the appellant to the job workers had been return back by the job workers, that no formal documents have been prescribed under Rule-4 (5)(a) of the Cenvat Credit Rules, 2004 for sending of the goods to job workers for job work and its return, that the only requirement of Rule-4(5)(a) is that from the records, challans/memos or other documents produced by the manufacturer taking the Cenvat Credit it should be evident that the goods were received back in factory within 180 days of being send to the j....
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....e Cenvated inputs sent by the Appellant to job works had been returned back to the Appellant, that the Appellant therefore, did not have prima facie case and hence this is not a case of total waiver from the requirement of pre deposit. 5. I have considered the submissions from both the sides and perused the records. I have gone through the order-in-original passed by the Additional Commissioner and also the order passed by the Commissioner of Central Excise (Appeals). The Department's objection, as per the Additional Commissioner findings is as under:- Thus, the party has not followed the mandatory procedural requirement prescribed in the Central Excise Law in as much as the party sent the goods for processing to the job worker on the str....