2016 (12) TMI 651

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.... This appeal has been filed by the appellant against the Order-in-Appeal No.38/GHY/2013 dated 02.08.2013 passed by Commr. of Central Excise, Customs & S.Tax (Appeals), Guwahati, who has rejected the appeal filed by the appellant. Today, when the case was called for hearing, none appeared on behalf of the appellant. 2. Heard the ld.A.R. for the Revenue and perused the records. 3. I find that in ....

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....nputs were received in the assessee's factory during July, 2009 to November, 2009. The reasons for delay in taking credit on account of the fact that the inputs are sent by the suppliers directly to the premises of the job-worker and after processing the resultant products are received in the premises of the appellant assessee in lots. As the inputs are received by the appellant assessee from ....

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....09 (240) ELT 673 (Tri.Mumbai) after relying upon the above Board's instructions held that upper time limit is not fixed for taking credit. The appellant 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 ....

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....t of Rs. 9,40,360/- has been disallowed on the ground that the Appellant did not avail the credit immediately after receipt of the inputs in their factory premises. As against this, it is the case of the appellant that in their case the suppliers supplied the inputs directly to the premises of the job-worker and the impugned inputs after processing by the job-worker are received in the Appellant&#....