2015 (11) TMI 1028

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AR), for the Respondent. ORDER Heard both the sides and considered the submissions made by both of them and also went through the records. 2. In this case appellant had a job-worker by name M/s. BBL Foods Pvt. Ltd. (BBL). BBL acted as a job-worker and the contract was discontinued. After the discontinuation of the contract, the BBL foods was to send back the chocolate chips which were in s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8, 29 & 30 August 2003'. Appellant also instructed the job-worker to raise another invoice in respect of PPPL, Bangalore (another unit of the appellant) in respect of two machines. These machines are Pillow Pack Machine and job-worker was instructed to raise invoice for Rs. 8,73,600/-. BBL was also instructed to debit Rs. 34,427/- in PLA for chocolate chips and also the balance amounts may be pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sible to the recipient irrespective of the fact as to whether such duty paid is payable or not payable or paid on a higher value or a lower value or on the basis of wrong classification etc. Even though he has cited several decisions, I do not want to reproduce all of them. The decision of the Hon'ble Supreme Court in the case of MDS Switchgear Ltd. reported in [2008 (229) E.L.T. 485 (S.C.)] in my....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... transaction, it is difficult to take a view that this was a planned operation to extract the CENVAT credit. The amount has been paid in reality by the appellant and in the absence of contrary evidence on record that would be obvious conclusion. There was a possibility of the Revenue taking a view that the job worker having realized the excess value should have debited the CENVAT credit and paid t....