TaxTMI 
TaxTMI 
2015 (10) TMI 1691
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....upatra, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed with respect to OIA No. SRP/308/VDR-II/2012 dated 15.09.2012. 2. Ms. Harpinder Sandhu (Advocate) on behalf of the appellant argued that appellant is sending Caustic Potash Flakes for job work to two job workers namely M/s. Atlas Pallet Industries and M/s. Vinayak Chemicals for conversion into Potash Pallets. Tha....
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.... everything was within the knowledge of the department, therefore, penalty cannot be imposed under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 3. Shri Lalatendu Patra (AR) appearing on behalf of the Revenue argued that appellant is sending Caustic Potash Flakes to two job workers for conversion in Potash Pallets. It was argued that in the ca....
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....ourse of audit and penalty has been correctly upheld by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether cenvat credit on certain inputs, sent by the appellant to the job workers under Rule 4(5) (a) of the Cenvat Credit Rules, 2004, is admissible to the appellant or not. Appellant is sending Caustic Potash Fl....
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....s. Vinayak Chemicals when no such processing loss is taking place in the case of another job worker M/s. Atlas Pallet Industries for the same process. This aspect has been discussed by the first appellate authority in Para 29 of the Order-in-Appeal dated 15.9.2012. The appellant has not produced any Scientific Literature or certificate from a Chartered Engineer to support their claim that in the p....