2012 (9) TMI 856

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Devender Singh, JCDR, for the Respondent. ORDER The appellant manufacture insecticides. They took Cenvat credit of excise duty on inputs and capital goods in relation to manufacture of final products. The appellant get some processes done at the job worker's premises from where the finished goods are directly sold by the appellant to the customers without receiving the same in their f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, 2004. This show cause notice was adjudicated by the Commissioner vide order-in-original dated 30-1-2012 by which the Commissioner confirmed the Cenvat credit demand of Rs. 45,56,207/- along with interest and imposed penalty of equal amount on the appellant under Rule 15(2). The demand for the balance amount was dropped by the Commissioner. Against this order of the Commissioner, this appeal al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit by a manufacturer even if the inputs have been got processed by the manufacturer through job worker, that in view of this, the credit has been correctly taken, that the impugned order denying Cenvat credit is not correct, more so, when there is no allegation by the department that the inputs received by the job worker, instead of being used for intended purpose, had been illicitly diverted, an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and the inputs received directly by the job worker can not be said to have been sent by the manufacturer to the job worker. He, therefore, pleaded that the condition subject to which permission under Rule 4(6) had been given to the appellant had not been followed and therefore the appellant are not eligible for Cenvat credit in respect of inputs which had been sent directly to the job workers' pr....