2017 (9) TMI 218

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...., AR for the appellant None - for the respondent ORDER Per : Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) the Revenue filed the present appeal. We have heard Ld. DR appearing for the Revenue. Nobody appeared for the respondent. 2. On going through the impugned order, we note that the respondent are engaged in the manufacture of motor-vehicle and its....

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..... The appellants are strongly contesting the findings of the adjudicating authority. They submit that the goods received under job work challans under the provisions of Rule 4(5)(a) of the Cenvat Credit Rules were sent back to their principals who had cleared those on payment of duty. The provisions of Rule 4(5)(a) of the Cenvat Credit Rules which regulate the availment of cenvat credit by the pri....

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....d for that the appellants were required to pay duty on their full value is not as per the scheme of the Cenvat Credit Rules. The duty on such goods was to be discharged by the principal manufacturer and there is no allegation that it was not done. 6. The adjudicating authority while confirming the demand of duty has relied upon the judgement of the Hon'ble Supreme Court in the case of Ujjagar P....

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....case of International Auto Ltd.- 2005 (183) ELT 239 wherein the court has held that the intermediate purchaser is not liable to pay the duty on the inputs supplied since it had not taken the credit of Modvat in respect of inputs. Therefore, the reliance placed by the adjudicating authority on judgment of the Hon'ble Supreme Court in the case of Ujjagar Prints is misplaced. 5. The Revenue in the....