2017 (2) TMI 976

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....r : Archana Wadhwa Being aggrieved with the order passed by the Ld. Commissioner (Appeals), the Revenue has filed the present appeal. 2. We heard the Ld. A.R. Sh. Atul Handa, who appeared on behalf of the appellant and nobody appeared for the respondent. 3. After going through the impugned order, we find that the appellant was initially manufacturing Pipe Diffuser Complete Assembly (PDCA)....

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....Admittedly, the main two items were received by the appellant from M/s Majestic Auto Limited under the cover of job work challan and after completing the assembling the goods were delivered back to the M/s Majestic Auto Limited under job work challan only by following the procedure of Rule 4 (5) (a) of the Cenvat Credit Rules. Such assemblies were further being used by M/s Majestic Auto Limited fo....

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....nt decision but the Adjudicating Authority did not follow the same by observing that all these earlier decisions were in the context of erstwhile Rule 57 F(4) and as such the said decision would not apply to the disputed issue, which invoke the provision of Rule 4(5) of Cenvat Credit Rule. It was the case of the revenue that both the Rules are not pari materi. Further we find that the Ld. Commissi....

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....in their memo of appeal has again reiterated the same stand that the decision rendered in the context of the rule 57F(4) would not be applicable in respect of the provisions of Rule 4(5) of Cenvat Credit Rules, inasmuch as they are not pari materia. The Revenue, however is silent on the issue as to how the same are not pari materia and as to how the Tribunal decision in the case of Gayatri Textile....