2017 (1) TMI 80

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....ut services used by it in or in relation to the manufacturing activites. During the period February 2009 to November 2010, the appellant availed Cenvat credit of Central Excise duty paid on paints used in jobwork activity undertaken in terms of Notification No. 214/86 - CE dt. 25.03.86. The Appellant received blanks from M/s Eicher Motors Ltd/ VECV  Ltd for jobwork activity of forming, piercing and painting. The audit officers of the Central Excise Department issued spot memos, calling upon the Appellant to reverse the cenvat credit on inputs used in such job work activity. On the insistence of the officers, the Appellant had reversed credit amount of Rs. 39,05,949/- and issued invoices to this effect to M/s Eicher Motors Ltd., who ha....

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.... from M/s VECV without reversal of cenvat credit. That agreeing with the audit observation, they have debited central excise duty alongwith interest and that the duty has been paid by them at their own and hence cannot be said to have been paid "Under Protest". Hence, the present appeal before this Tribunal. 3.  Heard both the sides and perused the records. 4.  The refund claim in the present case has been rejected on the ground that cenvat credit is not admissible on the goods used in jobwork activity undertaken by the Appellant as the jobwork goods were cleared without payment of duty by Appellants. That agreeing to the audit objection the appellant had paid the amount and hence no refund is admissible. I find that it is not d....