2017 (11) TMI 20

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....For the Appellant Shri Parashivamurthy, Dy. Commissioner(AR) - For the Respondent ORDER These two appeals are directed against the Orders-in-Appeal 2.   Heard both sides and perused records. 3.   On perusal of records, it transpires that two issues that fall for consideration in these appeals ; i. Whether appellant is eligible to avail CENVAT  credit of the ....

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....e goods and it is clearly mentioned in those letters that the job worked goods will be brought back to the appellant's unit and after completing the balance process, goods be cleared on payment of duty.  Surprisingly the office of the Assistant Commissioner, Central Excise, Division-E1 and the office of the Commissioner, Bangalore-II Commissionerate did not respond positively to those various....

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....agree with the contentions.  5.   It is seen from the records that appellants herein being have categorically sought clarification from the Department as to the procedure that needs to be followed for getting the goods job worked from their other units which are situated in the leased premises.  Having not received any response from the Department, appellant got the goods jo....

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....ms to be appropriate, which is Sri Eswari Auto Components (P) Ltd. Vs. CCE, Chennai-IV [2016(343) ELG 597 (Tri. Chennai)].  In view of the foregoing, the impugned order to the extent it upholds the confirmation of the demand on this ground along with interest and penalty also the confiscation of the capital goods is unsustainable and liable to be set aside and I do so. 5.   As re....