2018 (4) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R for Revenue None for the respondent-assessee Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. We have heard She P.K. Singh, Id. AR for the Revenue nobody appeared for the respondent-assessee. 2. As per facts on record, the respondent-assessee is engaged in the manufacture of sugar and molasses. They were ava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d demand was assailed by the appellant on merits as also on limitation. It was contended by the assessee that in terms of the provisions of Rule 4(5)(a), they are entitled to remove the capital goods to their job-worker for further processing. They also contended that they received the goods back within a period of 180 days, as required in terms of the said rule. In such a scenario, there was no r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....them to clear the capital goods without  payment of duty, to their job-workers, after availing the cenvat credit, cannot be said to have contravened any provisions of the Cenvat Credit Rules. He also made a reference to the Tribunal decision in the case of Max India Ltd. vs. CCE, Chandigarh - 2008 (227) ELT 328, which stands affirmed by the Larger Bench of the Tribunal in the case of Modernov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the apex court in Amrit Paper vs. CCE, Ludhiana - 2006 (200) ELT 365 (SC) and Rajesh Kumar Sharma vs. UOI- 2007 (209) ELT 3 (SC)." 7.In view of the above, he set aside the order of the lower authorities. Hence, the present appeal. 8.After going through the grounds of appeal, we note that the Revenue has not been able to put forth any ground to show that in case of clearance of capital go....