2016 (12) TMI 651

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....appellant. 2. Heard the ld.A.R. for the Revenue and perused the records. 3. I find that in the Order-in-Original, the adjudicating authority has observed that in the present case, the appellant took credit only after getting receipt of the goods from the job workers. The appellant availed and utilized cenvat credit on inputs during the months of January, 2010 and February, 2010 on the basis of invoices for the period from 19.04.2009 to 30.11.2009. 4. It is the appellant's case that they took the credit in the month of January and February, 2010 amounting to Rs. 9,40,360/- which is sought to be recovered on the ground that they did not avail the credit immediately after receipt of the inputs after processing from their job-worke....

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....pellant in this case has been availing the exemption Notification No.32/99-CE as amended. 6. In view of above, the Deptt. took a view that as the appellant did not avail the credit immediately and exhausted the said entire credit during a particular month when the inputs were actually received in their factory premises and it resulted into erroneous refund of Rs. 9,19,080/-. It is the case of the appellant that once availment of credit not taken immediately after receipt of the inputs is treated to be regular, the question of erroneous refund does not arise. 7. The Ld.A.R. for the Revenue reiterated the findings of the Ld.Commissioner(Appeals) and submits that not exhausting the CENVAT Credit available with assessee on account of the ....