2015 (4) TMI 1228

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....2. The fact of the case is that the appellant, Air Pac Filters & Systems Pvt. Ltd., availed Cenvat credit in respect of beams and angles which are not received in their factory premises but are used outside for the production of structures which are finally exported. A show cause notice was issued and the same was adjudicated vide order-in-original No. 3921/06 dated 29-9-2006, wherein the adjudicating authority has confirmed the demand of Cenvat credit of Rs. 85,599/-, demanded interest under Section 11AB and imposed penalty of Rs. 21,400/-. Aggrieved by the said order, the appellant filed appeal for allowing cenvat credit and waiver of penalty and interest. On the other hand, the Revenue also filed appeal for enhancing the penalty fro....

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....r. While clearing the final product from the job worker's premises for export, invoice and ARE-1 were issued by the appellant. Therefore, it is not correct to say that the appellant has not followed the procedure. When the goods are manufactured by the job worker and cleared for export, nothing more procedural formalities are required. Without prejudice, he also submits that even if some procedural lapse is there, it is an admitted position even by the Revenue that the input was purchased by the appellant and supplied on their behalf to the job worker and the job work was done on behalf of the appellant. After the job work, the finished goods have been exported under the cover of ARE-1. Therefore, even though minor procedural lapse exists, ....