2007 (9) TMI 146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Forum. He submitted that the period relates to April, 2004 to August, 2004 and the appellant was a manufacturer as well as job worker of cast iron articles falling under Chapter 73 and being registered, the assessee had also filed all documents with the Department. Job work was continuous feature of the appellant. Such fact was also well-known to the Authority. Authority having considered the method applied by the assessee have all long assessed. Suddenly a show cause notice dated 27-7-06 was issued to them which was merely by a change of opinion and sitting over the judgment of quasi-judicial authority 1.2 He further submitted that when the intermediate goods were delivered by the job worker to the principal manufacturer, the finished ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the above cases. All the decisions of the Tribunal having been focused in respect of Cenvat credit to avoid cascading effect, such benefic provision of law should not be interpreted in any other manner to cause absurdity. 2. Ld. JDR appearing for the Revenue submitted that the manner of invoking Cenvat credit by the job worker was not proper for which the ld. Appellate Authority below has passed appropriate order and that should not be interfered. 3.1 Heard both sides and perused the case records. The only question arose in this appeal is whether input credit shall be denied if the input has given rise to output and such output has suffered duty in absence of double claim of Cenvat credit. Also because the assessee agreed to deposit d....