TaxTMI 
TaxTMI 
2016 (4) TMI 101
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....d for such packaging. By show cause notice dated 31/05/2006 the respondent was directed to show cause as to why cenvat credit be not denied to them on the following grounds: (i) An amount of Rs. 14,88,335/- + education cess of Rs. 29,767/- availed as credit on the inputs which were stored outside the registered factory premises; (ii) Respondent has not received certain inputs/capital goods involving cenvat credit of Rs. 5,20,872/- + education cess of Rs. 1,400/- as the respondent had not received the said capital goods within 180 days as provided under Rule 4 of the Cenvat Credit Rules; (iii) respondent availed cenvat credit of Rs. 4,05,078/- + education cess of Rs. 8,102/- in respect of 18 invoices at Sangli unit on the basis of tran....
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....nputs and the capital goods which were sent to job-worker and allegedly not received within 180 days is incorrect and submits photocopies of the various challans for the movement of inputs and capital goods on which the demand has been raised. He would submit that the materials which were sent out were received back and it can be evidenced from the said documents i.e. challans under Rule 4(5)(a) of the Cenvat Credit Rules and submits that every item was received within 30 days of the dispatch to the job-worker. As regards cenvat credit availed on the inputs sent directly to the job-worker, it is his submission that the job-worker is none other their own unit and the finished goods manufactured out of such inputs sent, were cleared from that....
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....the learned counsel was correct in bringing to my notice that the appellant had prepared challans for movement of inputs, partially processing inputs and capital goods as provided under Rule 4(5)(a) of the Cenvat Credit Rules. The said challans indicate clearly that the goods were sent to Himachal Pradesh unit and received back by the appellant within 180 days as mandated in the said rule. These documents were produced before the first appellate authority, as well as the adjudicating authority but the adjudicating authority did not take cognizance of the said documents. In my considered view, Tribunal being the last fact finding authority, after considering the documents which are produced before me, I hold that they indicate that the input....