2016 (11) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....na H, Advocate, for appellant Shri Ashutosh Nath, Asst. Commr (AR), for respondent Per: M.V. Ravindran                 This appeal is directed against order-in-appeal No. AT/442/RGD/2005 dated 29.08.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the Modvat cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve done so to avail recredit on receipt of iron ore pellets. 4. On perusal of records, we find that there is no dispute as to the fact that appellant is eligible to avail CENVAT credit on the iron ore fines and has followed the procedure of Rule 57F of the erstwhile Central Excise Rules, 1944 for converting the same into iron ore pellets from the jobworker. It is also undisputed that the jobwor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecredit of amounts reversed by them when they dispatched iron ore fines on receipt of iron ore pellets. Revenue has not contested those submissions made by appellant before them. In our view, once it is established that iron ore pellets are received back from the jobworker, nothing survives in these appeals and the recredit availed by the appellant is correct. Looking at the entire issue from a di....