2016 (5) TMI 990

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant : Mr. A. P. Srinivas, Senior Panel Counsel For the Respondents : Mr. S. Muthuvenkataraman JUDGMENT ( Delivered by V. Ramasubramanian, J. ) These appeals are filed under Section 35-G of the Central Excise Act, 1944, by the Revenue, challenging an order of CESTAT. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant/Department and Mr.S.Muthuvenkataraman, learn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as ineligible for availment of Cenvat Credit and also proposing to impose penalty upon the manufacturer. 6. By a common order in original dated 20.5.2005, the Commissioner confirmed the proposals. The appeals filed by the manufacturer and the job worker having been allowed by the Tribunal, the Department is on appeal before us. 7.  The appeal is admitted on the following questions of l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the duty paid as credit. However, the entitlement under Rule 4(5)(a) is restricted only to a period of 180 days. Since the job worker did not return it within the period stipulated, the manufacturer reversed the Cenvat credit and raised revised invoices upon the job worker. The Tribunal thought there was nothing wrong. 8. Even on admitted facts, the fact remains that duty has been paid and the ....