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2018 (5) TMI 12

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....s): Shri K J Kinariwala, Authorised Representative Per: Dr D.M. Misra, Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-001-APP-210/2015-16 dt 11/08/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - VADODARA-I. 3. The brief facts of the case are that the appellant have availed credit of CVD amount paid against Bill of Entry addressed ....

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....Vapi unit. It is his contention, that the entire consignment was endorsed in favour of the Padra unit and the said unit prepared Annexure II challans for sending the goods on job work basis to their Vapi unit. The Vapi unit after processing the imported goods, returned the processed goods against proper delivery challans to their Padra (Vadodara) Unit. He submits that there is no dispute of the fa....