2017 (11) TMI 83

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....or the Respondent ORDER This appeal is filed by the Revenue against Order-in-Appeal No. 166-2012 dated 02/07/2012. 2.   None appeared on behalf of the respondent despite notice.  Since the appeal is of 2012, it is taken up for disposal even in the absence of any representation. 3.   On perusal of records, it transpires that the issue is regarding  availment of CEN....

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....-I) has relied on Boards Circular No.146/57/95-CX dt. 12/09/1995 where the inputs have been received by the job worker and the modvat is being availed by the job workers himself (end user).  However, in the instant case, the assessee has availed CENVAT credit on MS platforms without receipt of inputs to his factory premises thereby contravening the provisions of Rule 4(1) of CENVAT Credit Ru....

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....nbsp;  As against the said grounds of appeal as found in the appeal memorandum, I find that the first appellate authority has appreciated the entire case on its factual matrix which is very evident from paragraph No 6 & 7 of the Order-in-Appeal.  Though the first appellate authority may have relied upon the Board's circular which is being contested by the Revenue, the factual matrix of t....