2016 (8) TMI 781

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....appeal against the impugned order wherein the Ld. Commissioner (A) has held that the Provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 are not applicable. 2. The facts of the case are that the respondent is manufacturing of Steel Items and doing activity of manufacturing of his own account as well as on job work basis. The Activity of job work goods was undertaken under Notification 214/....

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....f duty was confirmed along with interest and equivalent amount of penalty was imposed. The said order was challenged by the respondent before the Id. Commissioner (A) who set aside the adjudication order. Aggrieved from the said order of Ld. Commissioner (A), the Revenue is before me. 3.  The Ld. AR submits that as the respondent is manufacturing goods as well as undertaken the activity of....

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....n of invoking the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 does not arise at all. In fact the impugned proceedings were never warranted against the respondent. I do not find any infirmity with the findings of the Ld. Commissioner (A) in the impugned order wherein he has categorically record that the respondent is manufacturing job work goods under Notification No. 214/86-CE dated 2....