2017 (10) TMI 398

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....was granted to them in earlier occasions. A show cause notice dated 30.08.2016 was issued. By the impugned order, the Commissioner of Central Excise & Service Tax, Durgapur Commissionerate granted the extension of permission with certain conditions. 2. Heard both sides and perused the appeal records. 3. The main contention of the ld.Counsel for the appellant is to set aside the conditions imposed by the adjudicating authority on bringing back the scrap i.e. turnings and borings from job worker s premises, when they are strictly operating under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. And also expunge the direction given by the Commissioner to get job workers appointed within 200 kms. distance. The ld.Counsel drew the attention of th....

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.... impugned order is reproduced below:- "1. I hereby order for extension of permission, granted originally vide C.No.V(30)37/CE/Tech/Bol/SAIL/2010/1748 dt.31/03/11 / 01/04/2011, for the financial year 2016-17 with effect from 01.04.2016, for clearance of forged Black Wheels & Axles to job workers without payment of duty as requested by M/s.DSP vide their letter no.Accts/Excise/N-24/467 dt.30.03.2016. 2. I also set the condition, in exercise of power vested in Rule-16B of Central Excise Rule, 2002, that henceforth, the principal manufacturer M/s.DSP shall bring back to their own premises, the scraps, generated during the process of job work in all the premises of their job-workers, after completion of job work within the stipulated period i.....

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....(202) E.L.T. (T4). The said trade notice had laid down a procedure to be followed by a manufacturer. In the present case, I find that the condition was imposed by the Commissioner on the ground that the appellant cleared the goods without issuance of Central Excise invoice and without payment of appropriate duty thereon. The relevant portion of the show cause notice dated 30.08.2016 is reproduced below:- "4.0 Further investigation undertaken against M/s.Vardhaman Axles & Wheels Pvt.Ltd. another job worker, also reveals that the Quantity of Scraps so generated in their premises during the course of machining work on the wheels supplied by the said Principal manufacturer, M/s.DSP are found to have been cleared without issuance of Central Ex....