TaxTMI 
TaxTMI 
2018 (4) TMI 65
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....ndent-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 availing the benefit of cenvat credit of d....
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....erits 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 requirement of payment of duty at the time o....
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....ayment 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 Modernova Plastyles Pvt. Ltd. vs. CCE, Raigarh - 2008 (....
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....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 goods, in respect of which the credit has been availed, to ....