2007 (10) TMI 63

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....onsidered the submissions made by both sides and perused the records.  The Ld. DR relies upon the decision of the Hon'ble High Court of Bombay in the case of CCE, Aurangabad Vs. Padamashri V.V.Patil Sahakari Karkhana Ltd. [2007 TOIL-419-HC-MUM-CX. The issue involved in this case is that the respondent had availed credit of the dies and removed the same without payment of duty for production o....

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.... find that the appellants have not disputed the fact that they have wrongly availed CENVAT Credit on Dies which were sent to manufacturer instead of job worker.  The only point of dispute is regarding imposition of penalty.  As regards, the imposition of penalty of Rs.208000/- under Rule 15 of CENVAT Credit Rules, 2004, I find that the appellants had reversed the duty of Rs. 208000/- on ....

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....can be seen from the above reproduced finding, that the Ld. Commissioner (Appeals) has considered the submissions that the respondent could have entertained a view that the dies cleared to the said M/s. Jayshree Die Casting Pvt.  Ltd. is for manufacturing the goods on their behalf and could be considered as job worker.  It is also on record that the said dies which were cleared by the re....